$1.$ Auditors often obtain written $\_\_\_\_\_\_\_\_\_\_$ from management regarding the existence of unrecorded payables$\mathrm{.}2.$ When observing the taking of a physical inventory at year$-$end, the auditors will record the serial number of the last $\_\_\_\_\_\_\_\_\_\_$ issued to verify the accuracy of the cutoff of accounts payable$\mathrm{.}3.$ Most $\_\_\_\_\_\_\_\_\_\_$ represent obligations payable sometime during the succeeding period for services of a continuing nature received before the balance sheet date$\mathrm{.}4.$ Because the auditors are primarily concerned with the completeness of recorded payables, much of the audit work on accounts payable is performed $\_\_\_\_\_\_\_\_\_\_$ the year$-$end date$\mathrm{.}5.$ Accounts payable from important vendors should be confirmed, even though the accounts have $\_\_\_\_\_\_\_\_\_\_$ balances at year$-$end.