Which of the following interviewer characteristics is described as "has a natural affinity for telephone research-enjoys collecting opinions via the telephone"?

Which of the following actions should be taken by a CPA who has been asked to audit the financial statements of a company whose fiscal year has ended?

A. Discuss with the client the possibility of an adverse opinion because of the late engagement date. B. Ascertain whether circumstances are likely to permit the auditor to obtain sufficient appropriate evidence and express an unmodified opinion. C. Inform the client of the need to express a qualified opinion if the physical inventory has already been taken. D. Ascertain whether an understanding of internal control can be obtained and the risks of material misstatement can be assessed after completion of the audit.

With reference to the classic linear approach to new product development, the ________ phase of the new product development process includes a step to screen the concepts developed in the first stage

A) opportunity identification B) initial design and concept screening C) business analysis D) life cycle management