Auditors consider financial statement assertions to identify appropriate audit procedures. For items a through $f,$ match each assertion with the statement that most closely approximates its meaning. Each statement may be used only once.

Auditors perform audit procedures to obtain audit evidence that will allow them to draw reasonable conclusions as to whether the client's financial statements follow generally accepted accounting principles. Match each audit procedure with its type.

$\backslash$table$[[$Audit Procedures,Type of Audit Procedure$],[$g$.,$Prepare a flowchart of internal control over sales.,$],[$h$.,$Calculate the ratio of bad debt expense to credit sales.,$],[$i$.,$Determine whether disbursements are properly approved.,Analytical procedures$],[j.,$Confirm accounts receivable.,Risk assessment procedures $($other than analytical procedures$)],[$k$.,$Compare current financial information with comparable prior periods.,Tests of controls$],[,,$Tests of details of account balances, transactions, or disclosures$]]$