94. The purpose of obtaining and evaluating evidence is to ascertain the degree of correspondence between the _____________________________ and ____________________________. ________________________________________ 95. The objective of the ordinary examination of financial statements by the independent auditor is the expression of a(n) _____________________________ on the _____________________________ of financial statements. ________________________________________ 96. _____________________________ refers to recognizing assets and liabilities as of proper date and accounting for revenue expense and other transactions in the proper period. ________________________________________ 97. The ASB balance objective related to _____________________________ is to establish with evidence that all transactions and accounts that should be presented in the financial statements are included. ________________________________________ 98. The ASB transaction objective related to _____________________________ is to determine whether proper values have been assigned to all financial transactions. ________________________________________ 99. _________________________________ is the study of business operations for the purpose of making recommendations to managers on how to improve profitability. ________________________________________ 100. The _____________________________ is the accounting auditing and investigating agency of the U.S. Congress. ________________________________________ 101. _____________________________ governmental auditing goes beyond an audit of financial reports and compliance with laws and regulations to include _____________________________ and _____________________________ and _____________________________ _____________________________ audits. ________________________________________
