what is not the major disclosure component in the fieldwork completion phase?

3. What is NOT the Major Disclosure component in the "Fieldwork Completion" phase? Illegal acts Related party transactions Subsequent event Going concern 4. The scope of an audit is not restricted when an attorney's response to an auditor as a result of a client's letter of audit inquiry limits the response to Matters to which the attorney has given substantive attention in the form of legal representation. An evaluation of the likelihood of an unfavorable outcome of the matters disclosed by the entity. The attorney's opinion of the entity's historical experience in recent similar litigation. The probable outcome of asserted claims and pending or threatened litigation. 5. Which of the following statements extracted from a client's lawyer's letter concerning litigation, claims, and assessments most likely would cause the auditor to request clarification? I believe that the possible liability to the company is nominal in amount. I believe that the action can be settled for less than the damages claimed. I believe that the plaintiff's case against the company is without merit. I believe that the company will be able to defend this action successfully