A multichannel marketing system is one in which a producer sells to multiple markets using the same distributional channel

A good compensation system has all of the following objectives except to:

a. encourage internal competition. b. attract and retain employees. c. reduce unexplainable variation in pay. d. encourage cooperation between employees.

Which of the following is accurate with respect to litigation involving CPAs?

A. A CPA will not be found liable for an audit unless the CPA has audited all affiliates of that company. B. A CPA may not successfully assert as a defense that the CPA had no motive to be part of a fraud. C. A CPA may be exposed to criminal as well as civil liability. D. A CPA is primarily responsible, while the client is secondarily responsible for the notes in an annual report filed with the SEC.