Items 1 through 16 represent a series of unrelated statements, questions, excerpts, and comments taken from various parts of an auditor's work paper file. Below items 1 through 16 is a list of the likely sources of the statements, questions, excerpts, and comments. Select, as the best answer for each item, the most likely source. Select only one source for each item. A source may be selected once, more than once, or not at all. A. Practitioner's report on management's assertion about an entity's compliance with specified requirements. B. Auditor's communications on significant deficiencies and material weaknesses. C. Audit inquiry letter to legal counsel. D. Lawyer's response to audit inquiry letter. E. Audit committee's communication to the auditor. F. Auditor's communication to those charged with governance (other than with respect to significant deficiencies and material weaknesses). G. Report on the application of accounting principles. H. Auditor's engagement letter. I. Letter for underwriters. J. Accounts receivable confirmation request. K. Request for bank cutoff statement. L. Explanatory paragraph of an auditor's report on financial statements. M. Partner's engagement review notes. N. Management representation letter. O. Successor auditor's communication with predecessor auditor. P. Predecessor auditor's communication with successor auditor..

1. Items 1 through 16 represent a series of unrelated statements, questions, excerpts, and comments
taken from various parts of an auditor's work paper file. Below items 1 through 16 is a list of the
likely sources of the statements, questions, excerpts, and comments. Select, as the best answer
for each item, the most likely source. Select only one source for each item. A source may be
selected once, more than once, or not at all. A. Practitioner's report on management's assertion
about an entity's compliance with specified requirements. B. Auditor's communications on
significant deficiencies and material weaknesses. C. Audit inquiry letter to legal counsel. D.
Lawyer's response to audit inquiry letter. E. Audit committee's communication to the auditor. F.
Auditor's communication to those charged with governance (other than with respect to
significant deficiencies and material weaknesses). G. Report on the application of accounting
principles. H. Auditor's engagement letter. I. Letter for underwriters. J. Accounts receivable
confirmation request. K. Request for bank cutoff statement. L. Explanatory paragraph of an
auditor's report on financial statements. M. Partner's engagement review notes. N. Management
representation letter. O. Successor auditor's communication with predecessor auditor. P.
Predecessor auditor's communication with successor auditor.