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

Fraud 1.Differences specifically identified during the audit that are not in doubt

Error 2.Differences between the auditor's and management's evaluations of accounting estimates

Judgmental Misstatements 3.Results of analytical procedures

None of the options 4.Extrapolations from audit evidence

Factual Misstatements 5.Unintentional misstatements

Projected Misstatements 6.Intentional acts involving deception