An audit program for the examination of the retained earnings account should include a step that requires verification of the

A. Gain or loss resulting from disposition of treasury shares.

B. Market value used to charge retained earnings to account for a two-for-one stock split.

C. Authorization for both cash and stock dividends.

D. Approval of the adjustment to the beginning balance as a result of a write-down of an account receivable.


C. Authorization for both cash and stock dividends.

Business

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The minimal acceptable standard for ethical behavior is compliance with the law.

Answer the following statement true (T) or false (F)

Business

_____ are eager to try new ideas and products. They typically have higher incomes, are better educated, and are more cosmopolitan than other categories of adopters.

A. Early adopters B. Innovators C. Early majority D. Late majority E. Laggards

Business

In which of the following is not a condition for relief of liability under the innocent spouse rule?

A. The person must establish that in signing the return he or she did not know, and had no reason to know, that the return understated the correct tax. B. The deficiency must be attributable to erroneous items of the person's spouse. C. The person is divorced from or in the process of divorcing their spouse. D. Taking into account all the facts and circumstances, it is inequitable to hold the person liable for the deficiency.

Business

____________ in the diffusion of innovations process are less influenced by advertising and more likely to consider word of mouth information when deciding to adopt a new product.

Fill in the blank(s) with the appropriate word(s).

Business