7 In relying upon the work of a specialist, the auditors must ascertain the and reputation of the professional qualific Article Dece specialist. A letter signed by officers of the client company at the auditors' request which sets forth certain assertions about the company's financial position and operations is known as a- representation letter Ar Without regard to the effect of controls misstatement that could cause the financial statements to be materially misstated have a reasonable possibility of containing a 10. The is a schedule listing the balances of accounts in the client's general ledger working trial bal Discussion Boar 11. Separate are used to combine similar general ledger accounts into the total that appears on the working trial balance Article E 12. Working papers of audit interest over an extended period of time should be filed in the