Matching:

1	)	SEC
2	)	Quality Control
3	)	PCAOB
4	)	Operational Audit
5	)	Internal Control
6	)	GAO
7	)	Disclosure
8	)	Credibiltiy
9	)	Compilation
10	)	Audited Financial Statement

11	Adverse Opinion
12	Assertion
13	Clean Opinion
14	Compliance Audit
15	Disclaimer
16	GAAS
17	Independence
18	Modiified Opinion
19	Review
20	Peer Review

	a)	A representation made by management eg Completeness, Rights/Obligations etc.
	b)	Accounting service.
	c)	Attest function.
	d)	Auditing staff reporting to congress.
	e)	Measures if a company complies with laws and regulations.
	f)	Measures effectiveness and efficiency of a unit of an organization.
	g)	Material information.
	h)	Limited assurance.
	I)	Financial statements are not fairly stated neither according to GAAP.
	j)	Financial statements are fairly except for a limitation on scope or deviation from GAAP.
	k)	One firm auditing another firm.
	L)	Critical characteristic that must be maintained by the accounting profession.
	m)	Cannot issue an opinion.
	n)	Basis for sampling and testing.
	o)	Must be in appearance and form.
	p)	Peer Review
	q)	Unmodified Opinion
	r)	Standards of auditing.
	s)	Regulate auditors of public companies.
	t)	Registration statement.