Which of the following is not one of the general qualifications of fieldworkers?

Due professional care calls for:

a. Detailed review of all transactions related to a particular function. b. Testing in sufficient detail to give absolute assurance that noncompliance does not exist. c. Consideration of the possibility of material irregularities during every engagement. d. Infallibility and extraordinary performance when the system of internal controls is known to be weak. e. Consideration of industry best practices on each engagement.

In a production budget, total required production units are the budgeted sales units plus

a. beginning finished goods units. b. desired ending finished goods units. c. desired ending finished goods units plus beginning finished goods units. d. desired ending finished goods units minus beginning finished goods units.