You have learned about many activities that occur near the end of the audit as the auditors complete their documentation and draw conclusions about the fair presentation of the financial statements. Listed below are terms associated with activities that occur near the end of the audit. 1. Loss contingency. 2. Type I subsequent event. 3. Type ll subsequent event. 4. Legal letter. 5. Analytical procedures. 6. Misstatement. 7. Engagement partner. 8. Engagement quality control reviewer. 9. Those charged with governance. 10. Reasonable period of time. 11. Management representation letter. 12. Critical accounting estimates. 13. Critical accounting policies and practices. For each of the following items, match the relevant term with the situation that is occurring near the end of the audit. Some items may have more than one answer. The terms may be used once, more than once, or not at all. You have learned about many activities that occur near the end of the audit as the auditors complete their documentation and draw conclusions about the fair presentation of the financial statements. Listed below are terms associated with activities that occur near the end of the audit. 1. Loss contingency. 2. Type I subsequent event. 3. Type ll subsequent event. 4. Legal letter. 5. Analytical procedures. 6. Misstatement. 7. Engagement partner. 8. Engagement quality control reviewer. 9. Those charged with governance. 10. Reasonable period of time. 11. Management representation letter. 12. Critical accounting estimates. 13. Critical accounting policies and practices. For each of the following items, match the relevant term with the situation that is occurring near the end of the audit. Some items may have more than one answer. The terms may be used once, more than once, or not at all