Step 1: List the units directly.
Torque is a moment of force, so its unit is force times distance: N m. Stress is a restoring force per unit area, so its unit is N m$^{-2}$. Latent heat is heat energy per unit mass, giving J kg$^{-1}$. Power is energy per unit time, giving J s$^{-1}$ (equivalent to Watt).
Step 2: Match by elimination.
Now scan List-II and see which listed unit fits each of these four descriptions: the entry written as N m goes with torque (A), the one in N m$^{-2}$ form goes with stress (B), the energy-per-mass form goes with latent heat (C), and the remaining energy-per-time form goes with power (D).
Step 3: Check against the options.
Only one option keeps this pairing consistent all the way through.
\[ \boxed{A\text{-III}, B\text{-IV}, C\text{-II}, D\text{-I}} \]