Revenue and expense accounts are audited in conjunction with related __________ accounts. 2. Material fluctuations revealed by analytical procedures should be investigated to determine whether they are indicative of material __________ in the financial statements. 3. The ______________ department of the company should authorize changes in employee pay rates. 4. When paper paychecks are issued, the company’s _____________ should distribute them to the employees of the company. 5. A __________ is a list of all specific disclosures required by financial accounting standards. 6. The primary purpose of the __________ is to have the client's principal officers acknowledge that they are primarily responsible for the fairness of the financial statements. 7. The auditors should obtain a letter from the client’s attorneys describing __________. 8. In estimating the total likely misstatement in the financial statements, the auditors should combine __________ misstatements, projected misstatements, and judgmental misstatements. 9. 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. 10. An event occurring after the date of the balance sheet, but prior to completion of the audit, is called a __________. 11. Financial statements that give effect to a subsequent event as though the event had occurred at the balance sheet date are known as __________