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Select the necessary words from the list of possibilities to complete the following statements. Statements Answer 1. The authenticity and accuracy of an account receivable may be tested by account to supporting documents with the debtor, or by vouching entries in the 2. The of SEC registrants selects the company's audit firm. 3. Tests of balances and transactions designed to detect material misstatements are called that must 4. Performing certain audit procedures at an interim date, rather than at the balance sheet date, results in additional be controlled by the auditors. 5. The auditors must assess the risk of material misstatement of financial statements due to the two types of fraud, fraudulent financial reporting and 6. The term refers to the process of determining that transactions are reflected in the proper accounting period. 7. Audit procedures that are focused on the effectiveness of internal control are called 8. Assertions are that are set forth in the financial statements. audit committee audit plan confirmation cutoff inherent risk misappropriation of assets misappropriation of assets representations of management risk substantive procedures (tests) tests of controls