Global competition and technology are two forces driving unplanned change in organizations

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

Type A personalities may exhibit

A) aggressiveness B) supportiveness C) non-assertiveness D) assertiveness