$1.$ If the auditors conclude that the total misstatement in the financial statements is material, they should request management to adjust the financial statements or issue a$($n$)\_\_\_\_\_\_\_\_\_\_$ opinion. $2.$ An event occurring after the date of the balance sheet, but prior to completion of the audit, is called a $\_\_\_\_\_\_\_\_\_\_3.$ Financial statements that give effect to a subsequent event as though the event had occurred at the balance sheet date are known as $\_\_\_\_\_\_\_\_\_\_$ financial statements. $4.$ When paper paychecks are issued, the company's $\_\_\_\_\_\_\_\_\_\_\_\_\_$ should distribute them to the employees of the company. $5.$ Material fluctuations revealed by analytical procedures should be investigated to determine whether they are indicative of material $\_\_\_\_\_\_\_\_\_\_$ in the financial statements.