StatementsAnswer$1.$ Most $\_\_\_\_\_\_\_\_\_\_$ represent obligations payable sometime during the succeeding period for services of a continuing nature received before the balance sheet date$\mathrm{.}2.$ Auditors often obtain written $\_\_\_\_\_\_\_\_\_\_$ from management regarding the existence of unrecorded payables$\mathrm{.}3.$ When unrecorded liabilities are discovered by the auditors, they should evaluate whether the omission is sufficiently material to warrant an $\_\_\_\_\_\_\_\_\_\_\mathrm{.}4.$ An $\_\_\_\_\_\_\_\_\_\_$ of liabilities will exaggerate the financial strength of a company$\mathrm{.}5.$ Proper balance sheet presentation of accounts payable requires that any material amounts payable to $\_\_\_\_\_\_\_\_\_\_$ such as directors and officers, be disclosed separately from other accounts payable.