1. Test of controls typically use _________ plans.
2. A ________ is a required minimum account balance that may be required by a bank when making a loan to a customer.
3. Loans by a company to its officers, directors, major stockholders, or affiliates require particular attention because these _____ are not the results of arm's length bargaining by independent parties.
4. If a response to a negative confirmation request is not received, the auditors ordinarily _____.