The following are statements relating to two additional standards under Government Auditing Standards. Some words or phrases have been replaced with numbers (e.g., [1], [2], etc.). Select from the option list provided the appropriate word(s) to complete the statements. Each choice may be used once or not at all. In addition to the [1] requirements, auditors should [2] pertinent information that in the auditors' [3] needs to be communicated to individuals contracting for or requesting the audit, and to cognizant legislative committees when auditors perform the audit pursuant to a law or regulation. Auditors should evaluate whether the audited entity has taken appropriate [4] to address findings and recommendations from previous engagements that could have a _[5] on the financial statements. Item [1] Word or phrase E [2]