Match the Term and the Explanation

Match the term and the explanation.More explanations are provided than terms.
_____ Time series analysis.
_____ Qualified.
_____ Loan covenant.
_____ Debt-to-assets ratio.
_____ MD&A.
_____ Valuation role.
A.Total liabilities divided by total assets.
B.An audit performed by a chartered accountant.
C.A detailed managerial discussion of a company's performance that appears in the annual report.
D.Compares a company's performance in one time period relative to prior periods.
E.A company's current event report to the Securities Commission.
F.Means that data are complete and up-to-date.
G.An audit opinion in which the auditors cannot say that GAAP was followed.
H.When accounting information is used by potential investors to estimate the worth of a company.
I.Total loans divided by total assets.
J.Compares a company's performance in one time period to the industry during the same time period.
K.A company's annual report to a Securities Commission.
L.When the Canada Revenue Agency accepts the income tax filing of a company.
M.A business reason why managers might be tempted to misstate a company's true performance.