$1)$ Select the definition that best matches each key term relating to audits of government and not$-$for$-$profit organizations.

A$.$ Attestation engagement

B$.$ Generally accepted auditing standards $($GAAS$)$

C$.$ Opinion units

D$.$ Materiality

E$.$ Financial audit

F$.$ Generally accepted government auditing standards $($GAGAS$)$

G$.$ Performance audits

$\_\_\_\_\_1.$ A process that culminates in an opinion that financial statements present fairly an entity's financial position and results of operations in conformity with GAAP

$\_\_\_\_\_2.$ An auditor$$s judgment as to the level at which the quantitative or qualitative effects of misstatements will have a significant impact on user$$s evaluationsAn auditor$$s judgment as to the level at which the quantitative or qualitative effects of misstatements will have a significant impact on user$$s evaluations

$\_\_\_\_\_3.$ Standards prescribed by the AICPA to provide guidance for planning, conducting, and reporting on audits by CPAs

$\_\_\_\_\_4.$ Professional services that include an examination, a review, or an agreed$-$upon procedure

$\_\_\_\_\_5.$ Units of the government on which the auditor expresses an opinion $($e$.$g$.,$ governmental activities, each major governmental fund, etc.$)$