Which of the following factors DOES NOT need to be specified when using a statistical package to determine the appropriate sample size for a research study?

Under the position taken by a majority of state courts, to which third parties will a CPA who negligently prepares a client's tax return be liable?

A. Only those third parties in privity of contract with the CPA. B. All third parties who relied on the tax return and sustained injury. C. Any foreseen or known third party who relied on the tax return. D. Any third party whose reliance on the tax return was reasonably foreseeable.

Which of the following factors are not part of design thinking?

a. human factors b. business factors c. design factors d. technology factors e. all of the above