According to Herzberg, the opposite of "satisfaction" is "dissatisfaction."

Arnie is a Certified Public Accountant who prepares income tax returns for his clients. One of his clients submitted a list of expenses to be claimed on Schedule C of the tax return. Arnie qualifies as a return preparer and, as such, is required to comply with which one of the following conditions?

A. Arnie is required to independently verify the client's information. B. Arnie can ignore implications of information known by him. C. Inquiry is not required if the information appears to be incorrect or incomplete. D. Appropriate inquiries are required to determine whether the client has substantiation for travel and entertainment expenses.

Benefits expected from proposed capital expenditures ________

A) must be on a pre-tax basis because it provides the true position of profits by the firm B) must be on an after-tax basis because no benefits may be used until tax claims are satisfied C) may be valued either on pre-tax or after-tax basis based on the size of the firm D) are independent of interest and taxes