Because of the risk of material misstatement, an audit of financial statements in accordance with GAAP should be planned and performed with an attitude of:

When a bank's assets are sold to settle debt during a bank failure, what happens to the resulting gain?

A) Remaining funds are added to the insurance deposit funds. B) Remaining funds are deducted to those paid by the insurance deposit funds. C) Remaining funds are used to buy and consolidate smaller banks. D) Remaining funds are dispersed to depositors to help offset losses. E) Remaining funds are returned to the bank to aid in recovery.

Supervisor Janet tells Juan, "Don't be late for work." Janet's probable metacommunication is

a. "I'm in charge here." b. "You are frequently late for work and this is a warning.". c. "This is America, not Mexico.". d. "I know are doing your best to be on time.".