A promissory note is a two-party transaction

The evaluation of fairness in determining the appropriate opinion to express should include consideration of the qualitative aspects of the entity's accounting practices, including whether

a. Indicators of possible bias exist in management's judgments b. The accounting principles used are the most conservative available c. Management and those charged with governance agree with all the standards used in the reporting process d. The auditor and management agree with all the standards used in the reporting process

The minimarket test method is limited to ads for frequently purchased consumer goods with sales objectives

Indicate whether the statement is true or false