T or F:

_______7. In considering the relationship of revenue accounts to balance sheet accounts, it might be said that income statement accounts are temporary. ______

_8. One of the main reasons that payroll fraud persists is because of digital technology. _______

9. Once an auditor completes the fieldwork, as of the balance sheet date, he is no longer responsible for reporting on subsequent events. ______

10. An auditor need not be concerned about the contents of managements annual report to stockholders since it is not an audit firm document.