A client uses a suspense account for unresolved questions whose final accounting has not been determined. If a balance remains in the suspense account at year-end, the auditor would be most concerned about

a. Suspense debits that management believes will benefit future operations
b. Suspense debits that the auditor verifies will have realizable value to the client
c. Suspense credits that management believes should be classified as "current liability"
d. Suspense credits that the auditor determines to be customer deposits

Ans: a. Suspense debits that management believes will benefit future operations

Business

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Which of the following is true about the ATD competency model?

(a) It recognizes the creation of solutions to close performance gaps as an important area of expertise. (b) It places low importance on the function of talent acquisition, development, and retention. (c) It does not include specific areas of expertise and foundational competencies. (d) It encourages training professionals to spend most of their time managing employees performing manual labor.

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The upstream portion of the supply chain consists of the organizations and processes for distributing and delivering products to the final customers

Indicate whether the statement is true or false

Business