Each auditing term $($or organizational name$)$ in Column $1$ below bears a close relationship to a

term in Column $2.$

Identify the most closely related terms in Columns $1$ and $2.$ Organize your answer in a two$-$

column format by copying the numbers and terms in Column $1$ as given. Then, rearrange the

sequence of terms in Column $2$ so that each line of your schedule will contain two closely related

terms.