1. The audit of inventories may help in the auditor determination of ________.

2. It is difficult to audit ______without the consideration of the property account.

3. Amortization relates to ______assets like depreciation relates to property and equipment.

4. Auditors consider the ______ expense when determining the correct allowance for doubtful accounts.

5. Financial statements that _______ the results almost never lead to legal action by financial statement users.