The documentation of an auditor's understanding of internal controls

A. Is optional.

B. Must be exclusively in either narrative, questionnaires, or flowchart form.

C. Must include flowcharts.

D. Can include any combination of narratives, questionnaires, or flowcharts.


D. Can include any combination of narratives, questionnaires, or flowcharts.

Business

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The courts have considerably scaled back the Clean Water Act's protection of wetlands

a. True b. False Indicate whether the statement is true or false

Business

A company borrowed $10,000 by signing a 180-day promissory note at 9%. The maturity value of the note is: (Use 360 days a year.)

A. $11,800 B. $10,900 C. $10,075 D. $10,300 E. $10,450

Business

A company borrowed cash from the bank by signing a 5-year, 8% installment note. The present value of an annuity factor at 8% for 5 years is 3.9927. The present value of a single sum at 8% for 5 years is .6806. Each annual payment equals $75,000. The present value of the note is:

A. $18,784.28. B. $56,352.84. C. $375,000.00 D. $110,196.89. E. $299,452.50.

Business

The greatest criticism of grievance procedures that undergo the full process is the:

A. amount of time required for resolving an issue. B. lack of enforceability of a final decision. C. involvement of a union at all stages. D. lack of internal stages of appeal.

Business