Simulation 2-35 [LO 2-1, 2-2, 2-3, 2-4) For each term in the first column, select the partial (or complete) definition or illustration. Each partial (or complete) definition or illustration may be used only once. Partial (or Complete) Definition or Illustration Term a. A report providing a summary of findings b. Quality control elements C. Fraud d. Inspection A CPA firm that may conduct audits of public or nonpublic corelanies A CPA firm that may conduct only audits of public companies A review of a CPA firm conducted by PCAOB Agreed-upon procedures report e. partial (or complete Partial (or Complete) Definition or Illustration ndings An independent peer review An unintentional misstatement Audit report Generally accepted accounting principles Generally accepted auditing standards select the partial (or complete) definition or illustration. Each partial (or complete) d Partial (or Complete) Definition or Illustration lings Generally accepted auditing standards Human resources and monitoring Independence and reasonable assurance Misappropriation of assets Review report