Which of the following strategies is compatible with a geocentric staffing policy?

A firm is examining its data requirements to achieve the objectives of its research study. The management team determines that in order to get the needed data, they cannot use an observation method. Instead, it will have to do a mail survey. The team is most likely in which stage of the questionnaire design process?

a. Confirm research objectives b. Develop questions and scaling c. Determine layout and evaluate questionnaire d. Pretest, revise and finalize questionnaire e. Select appropriate data collection method

Gaining an understanding of the auditee and its environment includes all of the following areas except

A) Regulatory issues unique to the industry. B) The entity's application of accounting policies. C) The audit fee and timeline for completion of the work. D) The entity's business risks.