StatementsAnswer$1.$ Separate $\_\_\_\_\_\_\_\_\_\_$ are used to combine similar general ledger accounts into the total that appears on the working trial balance$\mathrm{.}2.$ In relying upon the work of a specialist, the auditors must ascertain the $\_\_\_\_\_\_\_\_\_\_$ and reputation of the specialist$\mathrm{.}3.$ Tests of controls and $\_\_\_\_\_\_\_\_\_\_$ are referred to as further audit procedures$\mathrm{.}4.$ Working papers of audit interest over an extended period of time should be filed in the $\_\_\_\_\_\_\_\_\_\_\mathrm{.}5.$ The $\_\_\_\_\_\_\_\_\_\_$ is a schedule listing the balances of accounts in the client's general ledger$\mathrm{.}6.$ A letter signed by officers of the client company at the auditors' request which sets forth certain assertions about the company's financial position and operations is known as a $\_\_\_\_\_\_\_\_\_\_\mathrm{.}7.$ The risk of material misstatement is composed of two risks that the auditor assesses, those risks are inherent risk and $\_\_\_\_\_\_\_\_\_\_$ risk$\mathrm{.}8.$ The term $\_\_\_\_\_\_\_\_\_\_$ relates to the quantity of evidence that the auditors should obtain.