Based on that, respond to two conceptual questions relate to the stockholders equity section of the balance sheet. Question 1 : Stockholder's equity represents the residual value of the business. Assets minus liabilities equals stockholder's equity. If you are the accountant for the business entity, ethical issues and principles affect the long term health of the business entity. List five (5) areas of ethical responsibility that you have that will affect the business decision process of the company. Question 2: As an auditor for the business entity, you will perform an audit of the financial records. Describe five (5) audit procedures that will ensure the accuracy of the stockholders equity section of the balance sheet.