9) Which of the following would not be a finding as the result of an audit? a) That the financial statements are presented fairly. b) That the financial statements are complete and accurate. c) That the owner(s) of the business are honest individuals. d) All of the above. 10) Which of the following financial statement shows the sources and uses of cash? a) The Balance Sheet. b) The Income Statement. c) The Statement of Cash Flows. d) All of the above