Conflict between unions and management is most nearly an example of conflict due to differences in goals and objectives

Which of the following would an auditor most likely use in determining the auditor's preliminary judgement about materiality?

a. The results of the initial assessment of control risk b. The anticipated sample size for planned substantive tests c. The entity's financial statements of the prior year d. The assertions that are embodied in the financial statements

________ data are data that were collected for another purpose and already exist

A) Primary B) Secondary C) Primitive D) Cross-sectional E) Ordinate