Chapter 11-Case #1: Richland Equipment 11-1a. Perform all tests of inventory using ACL that you consider appropriate to find any misstatements. The three files are included in the Input Data Folder, which is in the Sample Data Files folder. For each ACL filter or command that you use, include the following: -The name of the command or the filter description you used -A description of the misstatement you are testing for -The findings of the command or filter tested 11-1b. Summarize your findings, including any misstatements of inventory. Include sufficient information or a printout to describe the misstated item(s), and the amount of the misstatement. If you find any misstatements, include the significance of the combined misstatements assuming performance materiality of $200,000. 11-1c. Indicate whether the misstatements you find are likely due to error or fraud. Explain your reasoning. 11-1d. Evaluate the effectiveness of the tests performed by Malroney