$1.$ The term $\_\_\_\_\_\_\_\_\_\_$ relates to the quantity of evidence that the auditors should obtain.

sufficient

$2.$ The amount of evidence that is considered sufficient varies $\_\_\_\_\_\_\_\_\_\_$ with the reliability of the evidence.

inversely

$3.$ The risk of material misstatement is composed of two risks that the auditor assesses, those risks are inherent risk and $\_\_\_\_\_\_\_\_\_\_$ risk.

control

$4.$ Tests of controls and $\_\_\_\_\_\_\_\_\_\_$ are referred to as $$further audit procedures.$$

substantive procedures

$5.$ The audit approach of evaluating financial statement information by a study of relationships among financial and nonfinancial data is $\_\_\_\_\_\_\_\_\_\_.$

analytical procedures

$6.$ A $\_\_\_\_\_\_\_\_\_\_$ is a type of documentary evidence transmitted directly to the auditors by a third party $($e$.$g$.,$ a customer or a vender$).$

confirmation reply

$7.$ In relying upon the work of a specialist, the auditors must ascertain the $\_\_\_\_\_\_\_\_\_\_$ and reputation of the specialist.

professional qualifications

$8.$ A letter signed by officers of the client company at the auditors' request which sets forth certain assertions about the company's financial position and operations is known as a $\_\_\_\_\_\_\_\_\_\_.$

representation letter

$9.$ Without regard to the effect of controls, $\_\_\_\_\_\_\_\_\_\_$ have a reasonable possibility of containing a misstatement that could cause the financial statements to be materially misstated.

data analytics

$10.$ The $\_\_\_\_\_\_\_\_\_\_$ is a schedule listing the balances of accounts in the client's general ledger.

working trial balance

$11.$ Separate $\_\_\_\_\_\_\_\_\_\_$ are used to combine similar general ledger accounts into the total that appears on the working trial balance.

adjusting entries

$12.$ Working papers of audit interest over an extended period of time should be filed in the $\_\_\_\_\_\_\_\_\_\_.$

permanent file

$13.$ The auditors develop $\_\_\_\_\_\_\_\_\_\_$ to recommend to management to correct the effects of errors or fraud in the client's accounting records.

relevant assertions

$14.$ The purpose of an analysis of an account is to illustrate $\_\_\_\_\_\_\_\_\_\_$ in the account for the period under audit.

changes

$15.$ The examination of large data sets to uncover hidden patterns, unknown correlations and other useful information is referred to as $\_\_\_\_\_\_\_\_\_.$

lead schedules