$1.$ It is important for the auditor to verify that the controls described by the employees during the auditor's survey of controls over property, plant, and equipment have actually been $\_\_\_\_\_\_\_\_\_\_\mathrm{.}2.$ Auditors must confirm that the $\_\_\_\_\_\_\_\_\_\_$ of Property, Plant, and Equipment agree with the general ledger$\mathrm{.}3.$ After obtaining an understanding of the client and its environment, auditors must identify the $\_\_\_\_\_\_\_\_\_\_$ risks related to the accounts$\mathrm{.}4.$ Which of the following would the auditor NOT be testing for by examining lease agreements?$5.$ Auditors test effectiveness of controls to ensure they can justify their planned levels of $\_\_\_\_\_\_\_\_\_\_$ risk.