Select the necessary words from the list of possibilities to complete the following statements. 1. The Statements department of the company should authorize changes in employee pay rates. 2. A is a list of all specific disclosures required by financial accounting standards. 3. The auditors should obtain a letter from the client's attorneys describing. 4. 5. If the auditors conclude that the total misstatement in the financial statements is material, they should request management to adjust the financial statements or issue a(n). opinion. Financial statements that give effect to a subsequent event as though the event had occurred at the balance sheet date are known as financial statements