___________ Recruitment (internet job boards e.g. CareerBuilder/Monster, company websites, employee referrals, newspaper ads, college campus recruiting, employment agencies): New ideas, but may turn out to be unsuitable or not like organization

Which of the following actions should be taken by a CPA who has been asked to audit the financial statements of a company whose fiscal year has ended?

A. Discuss with the client the possibility of an adverse opinion because of the late engagement date. B. Ascertain whether circumstances are likely to permit the auditor to obtain sufficient appropriate evidence and express an unmodified opinion. C. Inform the client of the need to express a qualified opinion if the physical inventory has already been taken. D. Ascertain whether an understanding of internal control can be obtained and the risks of material misstatement can be assessed after completion of the audit.

Gerald engages a licensee to list his property and find a buyer for it. In this context, the licensee is acting as a:

A. General agent B. power of attorney C. property manager D. special agent