______ theories explain motivation as the needs that people seek to satisfy.
A. Process
B. Content
C. Equity
D. Expectancy
B. Content
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Colleen and Seamus have not actively maintained their friendship and they have found themselves drifting apart. Their friendship may be described as which of the following?
A. waning friendship B. moving toward friendship C. nascent friendship D. role-limited interaction
Asset impairment Describe what is meant by asset impairment and explain where inherent risks related to asset impairment stems from
Types of Audit Opinions A CPA has completed an audit of the financial statements of a long-haul trucking company for the year ended December 31, 2014 . Prior to 2014, the company depreciated its trucks over 10 years. However, during 2014, the company
determined that a more realistic estimated life for its trucks was 8 years and computed the 2014 depreciation on the basis of the revised estimate. The CPA is satisfied that the 8 year estimate is reasonable, but the change will have a material effect on the comparability of the company's financial statements. The company adequately disclosed the change in estimated useful lives of its trucks and the effect of the change on 2014 income in a note to the financial statements. REQUIRED: Which type of audit report would you suggest be issued on the 2014 financial statements and why?
Which of the following is true of an undisclosed agency?
A) The third party has no knowledge of the agency. B) The third party knows the agent, not the principal. C) All transactions with the third party are made by the principal without involving the agent. D) Transactions under such an agency are considered unlawful.