When writing a proposal, where would a persuasive call to action be best placed?

You are a CPA retained by the manager of a cooperative retirement village to prepare its tax returns. In performing the work, you discover that there are no invoices to support $25,000 of the manager's claimed disbursements. The manager informs you that all the disbursements are proper. What should you do?

A. Submit the expected tax return but omit the $25,000 of unsupported disbursements. B. Include the unsupported disbursements in the tax return because you are not expected to obtain third-party verification. C. Obtain from the manager a written statement that you informed him or her of the missing invoices and his or her assurance that the disbursements are proper. D. Notify the owners that some of the claimed disbursements are unsupported and withdraw if the situation is not satisfactorily resolved.

Of the following, which was NOT identified by the authors as a type of cultural difference that MNEs must consider when expanding to foreign countries?

A) differences in human resource norms B) differences in religious heritage C) differences in allowable ownership structures D) All of the above must be considered.