Following are five cases $(1-5)$ illustrating different types of audit engagements. In the space provided by each case, indicate the type of audit that would be conducted $($H$-$M$),$ the specific type of auditor who might perform the engagement $($P$-$S$),$ and the auditing standards that would probably apply for the engagement $($W$-$Z$).$

Type of AuditType of AuditorAudit Standards$($H$)$ Financial$($P$)$ Independent CPA$($W$)$ GAAS$($I$)$ Operational$($Q$)$ Internal Auditor$($X$)$ GAO$($J$)$ Compliance$($R$)$ GAO Auditor$($Y$)$ IIA$($K$)$ Performance$($S$)$ Fraud Examiner$($Z$)$ Association of Cert Fraud Examiners$($L$)$ Governance$($M$)$ Attestation$$

Case $1.$ A CPA firm's review of the effectiveness of a federally supported unemployment training program.

Case $2.$ An audit of financial statements as part of a registration under the Securities Act of $1933.$

Case $3.$ A review of the company's plant security to determine whether it is operating effectively.

Case $4.$ A review of the Human Resource Department's hiring practices.

Case $5.$ A study of how the Department of Defense could reduce costs from a competitive bid program.