$1.$ Financial statements that give effect to a subsequent event as though the event had occu balance sheet date are known as $\_\_\_\_\_\_\_\_\_\_$ financial statements. $2.$ Revenue and expense accounts are audited in conjunction with related $\_\_\_\_\_\_\_\_\_\_$ acc $3.$ Material fluctuations revealed by analytical procedures should be investigated to determin are indicative of material $\_\_\_\_\_\_\_\_\_\_$ in the financial statements. $4.$ The $\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ department of the company should authorize changes in employee $5.$ A $\_\_\_\_\_\_\_\_\_\_$ is a list of all specific disclosures required by financial accounting standard