5. When an auditor claims that a company will go out of business within the next year or accounting cycle, this claim is call ........................

8. The ..................... principle deters companies from using the market value of materials purchased when the purchase price is less than market value.

10. Local mayors, company union leaders, local banks, and the IRS are ........................... users of company financial information.

11. The CEO, company employees, and company supervisors are ...................... users of company financial information.