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Select the necessary words from the list of possibilities to complete the following statements. Answer Statements 1. Separate are used to combine similar general ledger accounts into the total that appears on the working trial balance. . In relying upon the work of a specialist, the auditors must ascertain the and reputation of the specialist 2. 3. Tests of controls and are referred to as "further audit procedures." 4. Working papers of audit interest over an extended period of time should be filed in the 5. The is a schedule listing the balances of accounts in the client's general ledger. A letter signed by officers of the client company at the auditors' request which sets forth certain assertions 6. about the company's financial position and operations is known as a 7. The risk of material misstatement is composed of two risks that the auditor assesses, those risks are inherent risk and risk. 8. The term relates to the quantity of evidence that the auditors should obtain. adjusting entries analytical procedures changes confirmation reply control data analytics Inversely lead schedules permanent file professional qualifications relevant assertions representation letter relevant assertions representation letter substantive procedures sufficient working trial balance