For each of the following items, match the relevant term with the situation that is occurring near the end of the audit. Some items may have more than one answer. The terms may be used once, more than once, or not at all. a. An individual in the firm who is not on the engagement team but who evaluates the conclusions reached in formulating the opinion. b. Items required to be communicated to those charged with governance that are unique to the PCAOB standards. c. Documentation that is supplemental evidence related to inquiries made of management during the audit. d. Procedures used to assist the auditor in forming an overall conclusion about whether the financial statements are consistent with the auditor's understanding of the entity. e. Form of communication sent with the client's permission to obtain information about litigation, claims, and assessments. f. At a small private company client, this function falls to the four partners in the company. g. Shortly after year-end, the client receives an insurance settlement that was estimated on the year-end financial statements. h. The difference between management's estimate and the auditor's recommended estimate for a financial statement item. For each of the following items, match the relevant term with the situation that is occurring near the end of the audit. Some items may have more than one answer. The terms may be used once, more than once, or not at all. a. An individual in the firm who is not on the engagement team but who evaluates the conclusions reached in formulating the opinion. b. Items required to be communicated to those charged with governance that are unique to the PCAOB standards. c. Documentation that is supplemental evidence related to inquiries made of management during the audit. d. Procedures used to assist the auditor in forming an overall conclusion about whether the financial statements are consistent with the auditor's understanding of the entity. e. Form of communication sent with the client's permission to obtain information about litigation, claims, and assessments. f. At a small private company client, this function falls to the four partners in the company. g. Shortly after year-end, the client receives an insurance settlement that was estimated on the year-end financial statements. h. The difference between management's estimate and the auditor's recommended estimate for a financial statement item