Select that appropriate terms from the list provided to the following scenarios the best represent each term. Hint Each term can only be used once.

1.		Lela Yeoman has been asked to lead her audit team in the audit of the Toronto Raptors basketball team. She performed a review of their risks and found that the teams risks tend to be driven by the nature of certain significant accounts or business activities that the Raptors pursue.		Analytical procedures, Computer assisted auditing techniques, Detection risk, Dual purpose tests, Inherent risk ,Professional judgement, Test of details, Timing of year end work
2.		Jasma Singh is performing procedures and has decided to vouch the balance in the fixed assets ledger of a furniture manufacturing company back to supporting documentation.		Analytical procedures , Computer assisted auditing techniques , Detection risk , Dual purpose tests , Inherent risk , Professional judgement , Test of details , Timing of year end work
3.		Paul Kasar has performed evaluations of financial information and determined whether the fluctuations of his clients sales figures are consistent with other data he has gathered. He has used this information to predict year-end amounts of sales.		Analytical procedures , Computer assisted auditing techniques , Detection risk , Dual purpose tests , Inherent risk , Professional judgement , Test of details , Timing of year end work
4.		Oliver Price is concerned about the audit of a high risk client, the Jacksonville Monsters. He believes that there is a high likelihood that because his audit team is inexperienced that the testing procedures will not detect a material misstatement.