eBay's agreement with the U.S. Postal Service is most accurately classified as a(n)

If the auditor of obtains satisfaction with respect to the accounts receivable balance by alternative procedures because it is impracticable to confirm accounts receivable the auditor's report should be on modified and could be expected to

a. Disclose that alternative procedures were used because of a management imposed scope limitation b. Disclose in the opinion paragraph that confirmation of accounts receivable was impracticable c. Not mention alternative procedures d. Refer to a note that discloses the alternative procedures

Which of the following statements concerning reaction questionnaires is NOT true?

A) They are used to determine what trainees thought about training. B) There are two classifications of reaction questionnaires. C) Utility reaction questionnaires reflect the trainee's belief about the value of the training. D) All of the above are true.