For each of the descriptions in Column A, match the correct word or words from Column B.

1. 9. Financial statement amounts expressed as proportions of a base Horizontal analysis
2. 6. A wide range of evidence - gathering activity that occurs before year-end Engagement letter
3. 4. The written basis for the auditor's conclusions Planning memorandum
4. 8. Procedures performed that rely on relationships among account balances and/or relevant non-financial data Audit Documentation 5. 5. Contains information of continuing audit significance Permanent file
6. 3. Auditors' record of compliance with the planning and supervision provisions of GAAS Interim audit work
7. 2. Sets forth an understanding with the client Audit trail
8. 1. Refers to changes across two or more years Analytical procedures
9. 10. Individuals or organizations that are closely tied to the Auditee Vertical analysis
10. 7. Chain of evidence found at an audit client Related parties