true or false

state the correct statement if its false

10. Audit procedures include direct evidence such as documentation and client interviews, but not any theoretical or computational analysis. 11. Comparison of the client's balance sheet or income statement with industry averages isn't a basis for identifying audit risks. 12. Evidence of fair values may be obtained in a confidential questionnaire to employees. 13. If a company leases its premises from the CEO's wife's uncle, this does not need to be disclosed. 14. Working papers derived from client information belong to the Board of Directors