Select the type of misstatement, error, or fraud from the drop down list that best matches the definitions in the first column.

	Fraud
	Errors
	None of the options
	Factual misstatements
	Judgmental misstatements
	Projected misstatements

1.	Differences specifically identified during the audit that are not in doubt
2.	Differences between the auditor's and management's evaluations of accounting estimates
3.	Results of analytical procedures
4.	Extrapolations from audit evidence
5.	Unintentional misstatements
6.	Intentional acts involving deception