StatementsAnswer$1.$ The $\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ department of the company should authorize changes in employee pay rates$\mathrm{.}2.$ A $\_\_\_\_\_\_\_\_\_\_$ is a list of all specific disclosures required by financial accounting standards$\mathrm{.}3.$ The auditors should obtain a letter from the client's attorneys describing $\_\_\_\_\_\_\_\_\_\_\mathrm{.}4.$ If the auditors conclude that the total misstatement in the financial statements is material, they should request management to adjust the financial statements or issue a$($n$)\_\_\_\_\_\_\_\_\_\_$ opinion$\mathrm{.}5.$ Financial statements that give effect to a subsequent event as though the event had occurred at the balance sheet date are known as $\_\_\_\_\_\_\_\_\_\_$ financial statements.

balance sheet

claims, litigation, and assessments

disclosure checklist

factual $($known$)$

human resources $("$hr$"$ or personnel$)$

misstatements

paymaster

pro forma

qualified or adverse

representation letter

subsequent event