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Select the necessary words from the list of possibilities to complete the following statements. relates to the quantity of evidence that the auditors should obtain. . The is a schedule listing the balances of accounts in the client's general ledger. The risk of material misstatement is composed of two risks that the auditor assesses, those risks are inherent ' risk and risk. Without regard to the eect of controls, have a reasonable possibility of containing a ' misstatementthat could cause the nancial statements to be materially misstated. The auditors develop to recommend to management to correct the effects of errors or fraud in the ' client's accounting records. . Tests of controls and are referred to as "further audit procedures." . The purpose of an analysis of an account is to illustrate in the account for the period under audit. The audit approach of evaluating nancial statement information by a study of relationships among nancial ' and nonnancial data is