Lenore is a new employee that just started work at her new job. She is in which phase?
A. pre-entry
B. metamorphosis
C. acculturation
D. entry
D. entry
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In low context cultures
A. leadership is mostly from behind, allowing the workgroup to self-direct. B. what you say tends to be what you mean, in that communication tends to be explicit. C. there is subtlety and innuendo. D. indirection is prized because it recognizes the ability of the other.
When you write a purpose statement for a report, you should use action verbs
Indicate whether the statement is true or false
Systems analysis attempts to answer the question "What must the information system do to ____ the problem?"
A. solve B. help C. delay D. identify
How sensitive is the fair value estimate to changes in the discount rate? How much would the discount rate estimate have to change for it to have a material impact on the financial statements?
estimation uncertainty. These additional evaluations include: a) How management has considered alternative assumptions or outcomes and why it has rejected them or how management has otherwise addressed estimation uncertainty in making the accounting estimate. b) Whether the significant assumptions used by management are reasonable. c) When relevant to the reasonableness of the significant assumptions used by management or the appropriate application of the applicable financial reporting framework, management’s intent to carry out specific courses of action and its ability to do so. If, in the auditor’s judgment, management has not addressed adequately the effects of estimation uncertainty on the accounting estimates that give rise to significant risks, the auditor should, if considered necessary, develop a range with which to evaluate the reasonableness of the accounting estimate (AU-C 540:15-16). With respect to developing a reasonable range, standards indicate that a range is useful and effective if it is narrow enough for the auditor to conclude whether the accounting estimate is materially misstated and that, “ordinarily, a range that has been narrowed to be equal to or less than performance materiality is adequate for the purpose” (AU-C 540.A100). Finally, the auditor may need to engage a specialist and use their work as evidential matter to evaluate material financial statement assertions. In doing so, the auditor should consider the guidance in AU-C 620, Using the Work of a Specialist.