Match each statement with the term (1-6) to which it is most likely related to.

1. Attorney letters
2. Engagement quality review
3. Interim audit work
4. Communication with individuals charged with governance
5. Management letter
6. Written representation

Statements :

• Audit documentation and financial statements, including footnotes, are reviewed by a partner who did not participate on the audit
• Based on the facts, known to us, after a full investigation, it is our opinion that no liability will be established against this entity.
• Audit procedures performed several weeks or months before the date of the financial statements
• There have been no irregularities involving management or employees who have significant roles in the client's internal control
• We discussed the following recommendation for streamlining the receiving department document flow with Mr. William Johnson, receiving department supervisor.