The process known as ____ involves taking a sample of recorded transactions in the general ledger and testing for existing by reviewing the source documents, while the process known as ____ involves taking a sample of source documents and testing for completeness, ensuring they are recorded in the general ledger.

If the risk of material misstatement is low, and the auditor has deemed the clients internal controls to be effective, the auditor will need to perform more of this type of testing:

Examples of this type of testing include inquiry, observation, inspecting relevant documentation, and reperforming a procedure

Another term for risk factors that heighten the risk of fraud is