_____ is the development of ideas about products, practices, services, or procedures that are novel and potentially useful to the organization

After audit procedures are completed, a partner of the CPA firm who has not been involved in the audit performs a second or wrap-up audit documentation review. This second review usually focuses on

a. Whether the financial statements are consistent with the auditor's understanding of the entity b. Fraud involving the client's management and its employees c. The materiality of the adjusting entries proposed by the audit staff d. The communication of internal control weaknesses to those charged with governance

Asset allocation is

A) a personal and a financial decision. B) objective. C) the same for most people. D) an easy and inexpensive thing to do.