Match the terms with the description/definitions provided below.

commitments management letter inquiry of client's attorneys pending claim financial statement disclosure checklist contingent liability other information in annual reports engagement quality review review for subsequent events subsequent events unadjusted misstatement worksheet letter of representation unasserted claim completing the engagement checklist dual-dated audit report a review of the financial statements and the entire set of audit files by an independent reviewer to whom the audit team must justify the evidence accumulated and the conclusions reached a potential future obligation to an outside party for an unknown amount resulting from activities that have already taken place a written communication from the client to the auditor formalizing statements that the client has made about matters pertinent to the audit a potential legal claim against a client where the condition for a claim exists but no claim has been filed transactions that occurred after the balance sheet date, which affect the fair presentation or disclosure of the statements being audited agreements that the entity will hold to a fixed set of conditions, such as the purchase or sale of merchandise at a stated price