The appropriate tests of controls for separation of duties are ordinarily restricted to the auditor's observations of activities and discussions with personnel

Which statement is not true when deciding on whether to use balanced or unbalanced scales when developing a non-comparative itemized rating scale?

A) The scale should be balanced to obtain objective data. B) In a balanced scale, the number of favorable and unfavorable categories are equal. C) If the distribution of responses is likely to be skewed, either positively or negatively, a balanced scale with more categories in the direction of skewness may be appropriate. D) If an unbalanced scale is used, the nature and degree of unbalance in the scale should be taken into account in data analysis.

The sales forecast given in the sample marketing plan in your text is based on a slower growth than last year's growth rate. This implies that sales forecasts should be realistic

Indicate whether the statement is true or false