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Select the necessary words from the list of possibilities to complete the following statements. Statements Answer 1. A of financial statements involves the performance of limited investigative procedures that provide a basis for the expression of limited assurance that there are no material departures from generally accepted accounting principles. 2. An is the written contract summarizing the relationship between the auditors and the client. 3. Under the Securities Act of 1933, initial purchasers of securities may sue the auditors for misleading audited financial statements and need not prove that they relied on the financial statements. The burden of proof is on the auditors to prove that they were in the performance of their work. 4. The case, a landmark case of liability under the Securities Act of 1933, involved criticism of the auditors' review for subsequent events. 5. Unwritten law that has developed through court decisions is referred to as 1136 Tenants' Corporation BarChris common law constructive fraud duly diligent engagement letter proximate cause registration statement review unaudited financial statements