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