Requirement: For each of the following descriptions or definitions, identify by letter the completing the audit procedure or "type of letter". Letters can be used once, more than once, or not at all.

1. When auditors become aware of facts that existed at the date of the financial statements and auditors reports, auditors should require the client to disclose the facts and their impact on the financial statements to persons relying on the financial statements.

2. Responds directly to auditors' initial inquiries regarding litigation, claims, and assessments.

3. A sale of bonds or capital stock is an example requiring the client to disclose the event.

4. Is not required by generally accepted auditing standards

5. Events that provide new information regarding a condition that existed at the date of the financial statements and require adjustment to the financial statements before the auditors report is issued.

6. The auditor summarizes uncorrected misstatements found throughout the audit and asks the client to record some of these adjustments in this process.

7. Discusses the absence of fraud activity by the client and its personnel and is obtained on the date of the auditors' report.

8. Can result in the auditor dual-dating the auditors report.

9. The audit supervisor and audit manager complete this step as required by GAAS to ensure all appropriate steps in the audit plan were performed.

10. This item discusses management's responsibility for the fairness of the financial statements.

11. Auditors consider evidence obtained during the audit to determine whether substantial doubt exists about the clients existence in the future.

12. Auditors perform analytical procedures as part of this process to bring the audit up to date.

13. Occurs between the date of the financial statements and the date of the auditors' report that may affect the presentation and disclosure in the client's financial statements.

14. A second audit partner in the firm performs this procedure to ensure engagement quality.

15. A summary of uncorrected misstatements is communicated with the clients audit committee.

A. Attorney letters

B. Engagement letter

C. Management letter

D. Representation letter

E. Roll-forward work

F. Audit documentation review

G. Subsequent events

H. Subsequently discovered facts

I. Proposed adjusting journal entries and uncorrected misstatements

J. Omitted audit procedures

K. Going concern assessment

L. Communications with individuals charged with governance