Adam claimed that N & A, its accounting firm, negligently prepared an audit. To hold the accounting firm liable, which of the following elements must be established?

A) Scienter or guilty knowledge
B) A fiduciary relationship
C) Failure to exercise due care
D) An executed engagement letter


C

Business

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Victory Company purchases office equipment at the beginning of the year at a cost of $15,000. The machine is depreciated using the straight-line method. The machine's useful life is estimated to be 7 years with a $1,000 salvage value. The book value at the end of 7 years is:

A. $14,000. B. $1,000. C. $0. D. $2,000. E. $2,143.

Business

Registration under the Lanham Act provides important advantages to a trademark owner that has used the trademark in interstate or foreign commerce, but it does not

A. guarantee protection under the Trademark Law Revision Act. B. confer ownership. C. provide reciprocity with foreign firms allowing their trademarks to be honored here. D. prevent other firms from obtaining similar trademarks for significant improvements on the original product. E. allow a trademark to be used for more than 83 years.

Business

The work sheet is a required report made available to external decision makers.

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

Business

When eight to ten potential customers are asked for feedback on a good or service, advertisement, idea, or packaging by a company, they are called a ________

A) target market B) focus group C) control group D) consumer advocacy group E) demographic group

Business