Andrea, the floor supervisor at a call center, calls Bryan, a call attendant, to her office. She reports observing a few critical omissions in his calls, a finding supported by recent employee ratings. Andrea discusses with Bryan a few ways to improve his productivity. Bryan feels that Andrea is overreacting. Which of the following is a valid observation of this scenario?

A) Andrea failed to express an unpopular viewpoint.
B) Bryan needs to learn to receive feedback.
C) The office lacks a communication system.
D) Bryan is self-managing and requires low supervision.

B

Business

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GAAP requires that companies evaluate their unsold inventory at the _____ of each reporting period.

Fill in the blank(s) with the appropriate word(s).

Business

Which of the following most likely would cause an auditor to consider whether a clients financial statements contain material misstatements?

a. management did not disclose to the auditor that is consulted with other accountants about significant accounting matters. b. the chief financial officer will not sign the management representation letter until the last day of the auditors field work c. audit trails of computer generated transactions exist only for a short time d. the results of an analytical procedure disclose unexpected differences

Business