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7) Losses that inevitably arise from uncontrolled methods of acquiring maintaining, and retiring plant and equipment are often greater than the losses from fraud in cash handling. 10 Points True False 8) Misstatements of inventories do not impact net income. 10 Points True False 9) The audit plan requires evidence such as obtaining a summary analysis of property changes owned and reconciling to ledgers to support the following primary audit objectives. 10 Points Accuracy Valuation Completeness 10) Where is the audit documentation containing the analyses of ledger accounts for notes and bonds payable placed? 10 points Company folder Permanent file. Current workpapers