$1.$ Audit $\_\_\_\_\_\_\_$ begins with determining the requirements for the engagement.

$2.\_\_\_\_\_\_\_\_$assessment procedures are performed when obtaining an understanding of the client.

$3.\_\_\_\_\_\_\_$risk is the risk of material misstatement of an assertion without considering internal control.

$4.$ Tests of controls are performed to determine whether key controls operate $\_\_\_\_\_\_\_\_\_\_.$

$5.$ The final step of an audit is issuing the audit $\_\_\_\_\_\_\_\_.$