$1.$ The $\_\_\_\_\_\_\_\_\_\_$blank approach requires auditors to be responsible to known financial statement users$\mathrm{.}2.$ The Restatement approach requires responsibility towards $\_\_\_\_\_\_\_\_\_\_$blank users of the financial statements$\mathrm{.}3.$ The $\_\_\_\_\_\_\_\_\_\_$blank approach assigns responsibility by the auditor to the narrowest category of financial statement users$\mathrm{.}4.$ The $\_\_\_\_\_\_\_\_\_\_$blank approach includes responsibility toward any foreseeable users of the financial statements$\mathrm{.}5.$ The third party user approach revolves around auditor $\_\_\_\_\_\_\_\_\_\_$blank.