For each of the following statements or phrases, indicate the professional standard to which it relates:
1. Investigate large and unusual transactions, particularly those that occur at or near year-end | AU 260: "The Auditor’s Communication with Those Charged with Governance" | ____ |
2. Evaluate the net realizable value of inventory | AU 240: "Consideration of Fraud in a Financial Statement Audit" | ____ |
3. Make inquiries about management’s policies and procedures for compliance with laws and regulations | AU 250: "Consideration of Laws and Regulations" | ____ |
4. Address disagreements with management on significant accounting and auditing matters | AU 540: "Auditing Accounting Estimates" | ____ |
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