Final answer:
The question seems to be missing the necessary detail to accurately match audit procedures with PCAOB assertions. Auditors use various procedures to verify different assertions, but without the full details, a precise answer cannot be provided.
Step-by-step explanation:
The student's question pertains to the Public Company Accounting Oversight Board (PCAOB) assertions within the context of auditing financial statements. These assertions are checked by auditors through various audit procedures to verify that financial statements are fair, complete, and accurate.
Unfortunately, the provided audit procedures (1-4) and PCAOB assertions (a-e) are not listed within the question, making it impossible to match them accurately. Normally, PCAOB assertions include categories like existence or occurrence, completeness, valuation or allocation, rights and obligations, and presentation and disclosure. Through audit procedures such as inspection, observation, external confirmation, recalculation, reperformance, and analytical procedures, auditors gather enough appropriate evidence to support these assertions.
Without the correct information on specific audit procedures or assertions, it would not be appropriate to attempt to match them. It is critical that the student review the details of each audit procedure and its purpose, then map them to the assertions they are designed to test. This is a foundational aspect of the audit process and understanding this will be critical in both academic and practical applications.