1: --- risk is the risk of a material( Inherent) 2: ------ gap arises as result of a misunderstanding ( Communication) 3: ---- in the case of an audit is a level of care (Duty of care) 4: ---- is an act or omission which occurs because the auditor ( Negligence) 5: An audit----- letter is a contract document which defines the terms ( engagement) 6: ---- is a practice of charging less than ( Lowballing) 7: --- is the gap between what users of auditors ( Expectation gap) 8: risk is the rust that the auditors own procedure( Detection) 9: If the audit risk is 5% this means that( 95% chance that the audit is materially correct) 10: ---- is a process of responding to an ( Tendering).