Question: Match the detail description in column A with B. Column A Column B 2.1 It is the planned examination and evaluation of audit evidence, with

Match the detail description in column A with B.

Column A

Column B

2.1 It is the planned examination and evaluation of audit evidence, with the aim of providing an opinion on the reliability of the financial statements presented

A. Control activities

2.2 The following is the major purpose of performing analytical procedures in internal audits.

B. Secondary objective

2.3 . An agreement of the terms of the audit engagement between the auditor and

management or those charged with governance.

C. Auditing

2.4 The detection and the prevention of fraud and errors

as result of incidental events during the audit process.

D. Risk activities

2.5 These are actions that are established through policies and procedures, that are there to help mitigate risks to the achievement of objectives

are carried out.

E. Engagement letter

F. Audit evidence

G. Professional behaviour

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