5. AICPA Professional Standards provide guidance on the language that should be used in the auditor's report. Select the most relevant AICPA template for the continuing auditor's "unmodified" report on consolidated comparative financial statements from the applicable Statement on Auditing Standards. 6. As a new auditor, you are working on a small entity with limited complexities. You are aware that the professional standards provide guidance regarding the identification of fraud risks. In particular, the standards address the characteristics of the entity which may be used to evaluate the risk of material misstatement due to fraud. Identify the GAAS paragraph which describes considerations specific to smaller, less complex entities. 7. An auditor's report on financial statements prepared in accordance with a regulatory basis of accounting has been issued, but is not intended for general use. How should the auditor communicate that use of the audit report is restricted to the entity and parties of the regulatory agency? Provide the citation in the professional standards provides an illustration for the wording of this kind of restriction. 8. Suppose that you have been asked to draft a memorandum to provide basic guidance for entry- level staff members of your firm regarding professional services applicable to "prospective financial information." Locate and select the paragraph that describes the objectives of an examination of prospective financial information