This is a matching type mini$-$test. I provide you with $10$ written items that are statements, questions, excerpts, and comments taken from various parts of an auditor's working paper file. Your job is to match each written statement with the most likely source of it$.$ You will select one and only one source per written item. However, you might not use all of the sources, and you might use the same source multiple times.

Group of answer choices

There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in financial reporting practices.

$[$ Choose $]$

In our view, the possible liability to the company in this matter is nominal in amount and remote in likelihood.

$[$ Choose $]$

Blank checks are maintained in an unlocked cabinet along with the check$-$signing machine. Blank checks and the check$-$signing machine should be locked up$,$ and they should be kept in separate locations to prevent embezzlement of funds.

$[$ Choose $]$

The timetable management set to complete our audit engagement was unreasonably short considering failure by the company's personnel to complete schedules on a timely basis and other delays in providing our audit engagement team with needed information.

$[$ Choose $]$

Indicate in the space provided below whether this amount due as of December $31,2021$ agrees with your records. If there are exceptions, please provide any information that will assist the auditor in reconciling the difference.

$[$ Choose $]$

The critical audit matter communicated below is a matter arising from the current period of the financial statements that was communicated or required to be communicated to the audit committee and that $(1)$ Relates to accounts or disclosures that are material to the financial statements and $(2)$ involved especially challenging, subjective, or complex audit judgments.

$[$ Choose $]$

In planning the sampling application, did your engagement team give appropriate consideration to the relationship of the sample to the assertion$($s$)$ being tested and to planning materiality?

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The Company considers the decline in the value of equity securities classified as available$-$for$-$sale to be temporary.

$[$ Choose $]$

We have audited the accompanying balance sheets of XYZ Company

$[$ Choose $]$

Completion of our work is subject to$,$ among other things, $(1)$ appropriate cooperation from the Company's personnel, including preparation of necessary schedules; $(2)$ timely responses to our inquiries...