IV. Fill in the missing prepositional phrases in the following sentences. Choose from the box

Agree with; blame for; caused by; difference between; in line with; insist on; reason for; refer to; responsible for; suspicious of.

The auditor discovered that there was ________ the cash book and the bank balance.
If the entries in the accounts are not clear, he can ____________ the original invoices.
You must _____________ an official signature on all large orders.
The auditor must check that the records are _____________ the company requirements.
The auditor must ask the ______________ any large discounts or allowances.
The auditor is ___________ checking the reason for any changes in the accounts.
The authorities will __________ the auditor _____________ any mistake in the accounts.
The auditor must check the purchase invoices __________ the entries in the Purchases Journal.
The auditor should be ___________ any short cut methods of correcting errors.
Mistakes may be _____________ the wrong step used in the original accounting process.

V. Uncertainty Expression Terminology.

Listed below are 15 common words or phrases that are used to express certainty or uncertainty. Beside each item, please write the probability number (from 0.01 to 0.99) which most clearly reflects the degree of probability implied by beach word or phrase.

unlikely _________
extremely doubtful ______________
low probability __________
likely _________
high probability ____________
minimal likelihood ______________
very unlikely _______________
probable ______________
very likely ______________
reasonably possible ___________
excellent chance _____________
remote ______________
possible ______________
slight ______________
highly probable __________

VI. Match the following terms (1-14) with the correct definition (a-n) on the right.

1. statutory audit	a) official document stating the internal rules of the company
2. continuous audit	b) following one after another without a brake
3. Memorandum of Association	c) this checks that controls are operating efficiently
4. Articles of Association	d) required by law
5. walk through test	e) money received from one debtor is wrongly recorded to another
6. compliance test	f) regulates the company’s relationship with the public
7. substantive test	g) testing a small number of representative items
8. teeming and lagging	h) carried out all the time
9. auditor	i) following documents or transactions through the system
10. prior period	j) piece of work you are given to do
11. audit assignment	k) careful study of all the details
12. corroborate	l) accountant who examines a firm’s accounts
13. statistical sampling	m) previous length of time
14. consecutive numbers	n) make sure it’s true with more information