StatementsAnswer$1.$Material fluctuations revealed by analytical procedures should be investigated to determine whether they are indicative of material $\_\_\_\_\_\_\_\_\_\_$ in the financial statements$\mathrm{.}2.$The $\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ department of the company should authorize changes in employee pay rates$\mathrm{.}3.$When paper paychecks are issued, the company's $\_\_\_\_\_\_\_\_\_\_\_\_\_$ should distribute them to the employees of the company$\mathrm{.}4.$A $\_\_\_\_\_\_\_\_\_\_$ is a list of all specific disclosures required by financial accounting standards$\mathrm{.}5.$The auditors should obtain a letter from the client's attorneys describing $\_\_\_\_\_\_\_\_\_\_.$