Repeated use of non-?uencies can be distracting and reveal a lack of con?dence

The primary reason for an audit by an independent, external audit firm is to

a. Satisfy governmental regulatory requirements b. Guarantee that there are no misstatements in the financial statements and ensure that any fraud will be discovered c. Relieve management of responsibility for the financial statements d. Provide increased assurance to users as to the fairness of the financial statements

Jackson Caputo owns and operates Jax Stables, a complete horse service that offers grooming, training, show training for handlers, boarding, and veterinary care. To maintain a quality image, Caputo provides ongoing training for each employee in the company's operations, objectives, and expected performance standards. What unique aspect of services is Caputo attempting to address?

a. intangibility b. heterogeneity c. unfocused targeting d. simultaneous production and consumption