match each item on the left with the most appropriate item on the right.

Compliance testing

Must be exercised in planning and conducting a financial statement audit

Choose...

Rights and obligation

Consistency and disclosure

Supervision and evidence

Assesses whether a company's processes and procedures are followed

Require an understanding of culture, law, and religin

Determine whether IT assets are generating expected results

Spells out penalties for non

compliance

Designed to make audit standards easier to read