Match seven of the terms (a-p) with the description/definitions provided below (1-7).
| b. | completing the engagement checklist |
| d. | dual-dated audit report |
| e. | financial statement disclosure checklist |
| g. | inquiry of client's attorneys |
| h. | letter of representation |
| i. | other information in annual reports |
| j. | review for subsequent events |
| l. | unadjusted misstatement worksheet |
| p. | Audit documentation review |
________ 1. a review of the financial statements and the entire set of audit files by an independent reviewer to whom the audit team must justify the evidence accumulated and the conclusions reached
________ 2. a potential future obligation to an outside party for an unknown amount resulting from activities that have already taken place
________ 3. a written communication from the client to the auditor formalizing statements that the client has made about matters pertinent to the audit
________ 4. a potential legal claim against a client where the condition for a claim exists but no claim has been filed
________ 5. transactions that occurred after the balance sheet date, which affect the fair presentation or disclosure of the statements being audited
________ 6. agreements that the entity will hold to a fixed set of conditions, such as the purchase or sale of merchandise at a stated price
________ 7. the use of one audit report date for normal subsequent events and a later date for one or more subsequent events
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