How does the “Ethical Culture” survey method of assessing an organization’s ethical performance differ from the assessment method using a code of ethics?
a. It has employees share results of their assessments in small groups.
b. It has employees use a Likert scale.
c. It has employees independently rate the organization.
d. It is only used for organizations that lack a code of ethics.
b. It has employees use a Likert scale.
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The auditor gathers audit evidence to test management's assertions.
Answer the following statement true (T) or false (F)
Which of the following should be reported as a change in accounting estimate?
A) change in the reported beginning inventory amount due to a discovery of a bookkeeping error B) increase in bad debt rate applied to net sales C) change from completed-contract method to the percentage-of-completion for revenue recognition D) change made to comply with a new FASB pronouncement
The balanced scorecard approach complements measures of past performance with measures of the drivers of future performance
Indicate whether the statement is true or false
Which of the following is an example of a guideline to follow when using visual aids, dramatics, and demonstrations?
A. Avoid trial closes during a demonstration. B. Maintain control by discouraging prospect participation. C. Use a memorized sales presentation to ensure that no FAB is omitted. D. Make your sales objectives simple, clear, and straightforward. E. Let the presentation come naturally; do not rehearse.