a$.$ Representations by management that are communicated, explicitly or implicitly, in the financial statements.

b$-$ A description of the nature, timing, and extent of the audit procedures to be performed$-$

c$.$ An estimate of the time required to perform each step in the audit.

d$.$ The purpose of this document is to avoid misunderstandings between the auditors and the client.

e$.$ The risk of material misstatement of an assertion about an account without considering internal control$-$

f$\_$ At the overall engagement level, this is the risk that the auditors may unknowingly fail to appropriately modify their

inion on financial statements that are materiall misstated$-$

o

An identified risk that requires special audit consideratiom

g

h$.$ A risk that threatens management's ability to achieve the organization's objectives.

l$.$ A representation by management embodied in the financial statements that has at least a reasonable possibility of

bein materiall misstated.

j$.$ A possibility that is more than remote.