In expatriate compensation, tax equalization is a special consideration

When the auditor has completed the tests of details of balances and enters phase IV of the audit process, she must still perform audit procedures for which of the following?

A) contingent liabilities and employee compensation B) contingent liabilities and subsequent events C) subsequent events and contractual commitments D) subsequent events and unrecorded liabilities

If data for a time series analysis are collected on an annual basis only, which pattern can be ignored?

a. trend b. seasonal c. cyclical d. horizontal