A$.$ Practitioner$$s report on management$$s assertion about an entity$$s compliance with specified requirements.

B$.$ Auditor$$s communications on significant deficiencies and material weakness.

C$.$ Audit inquiry letter to legal counsel.

D$.$ Lawyer$$s response to audit inquiry letter.

E$.$ Audit committee$$s communication to the auditor.

F$.$ Auditor$$s communication to those charged with governance $($other than with respect to significant deficiencies and material weakness$).$

G$.$ Report on the application of accounting principles.

H$.$ Auditor$$s engagement letter.

I.$$ Letter for underwriters.

J$.$ Accounts receivable confirmation request.

K$.$ Request for bank cutoff statement.

L$.$ Explanatory paragraph of an auditor$$s report on financial statements.

M$.$ Partner$$s engagement review notes.

N$.$ Management representation letter.

O$.$ Successor auditor$$s communication with predecessor auditor.

P$.$ Predecessor auditor$$s communication with successor auditor.

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