The four stages of the management process are plan, perform, evaluate, and communicate

Which of the following statements is false regarding disclosure in a client's GAAP-based financial statements?

a. Information essential for a fair presentation should be set forth in the financial statements b. Omission of a statement of cash flows is considered inadequate disclosure c. Inadequate disclosure normally results in the auditor including the required information in the report d. The auditor should never disclose information in the report that the client has not shown in the financial statements

Unlike trial which is nondecreasing, repeat rates tend to decrease

Indicate whether the statement is true or false