________ is direct communication to a consumer that is conducted over the telephone

An auditor gathers receiving reports from the few days before and after year-end to determine that purchases made before the end of the current year have not been recorded in the following year to provide assurance about management's assertion of

A) valuation or allocation B) existence or occurence C) authorization D) cutoff

A ________ is a set of expected behaviors for a particular position.

a. Norm b. Task role c. Competency d. Maintenance role e. Role