________ is the process in which a third party is brought in to help resolve a dispute by either refocusing discussion on key issues or suggesting viable solutions

The auditor's report may be addressed to the company whose financial statements are being audited or to that company's

a. Chief Operating Officer b. President c. Board of directors d. Chief Financial Officer

Retain the zero after the decimal point or at the end of the decimal number only if the zero represents _________________

a. an unknown quantity b. exact measurement c. an estimated measurement d. a quantity less than one