Social cues always enhance, rather than inhibit, communication within a group

When planning an audit, and auditor should

a. Consider whether the extent of substantive procedures may be reduced based on the results of tests of controls b. Determine overall materiality for audit purposes c. Conclude whether changes in compliance with prescribed internal controls justify reliance on them d. Evaluate detected misstatements

When an unearned revenue is initially recorded as a liability, the adjusting entry includes ________

A) a credit to a liability B) a credit to a revenue C) a debit to a revenue D) a debit to an expense