Problem-identification research is typically used to address pricing issues

Which of the following statements regarding audit evidence would be the least appropriate for an internal auditor to make?

a) "I consider the level of risk involved when deciding the type of evidence I will gather." b) "I corroborate information obtain from management whenever possible." c) "I select procedures that will provide both sufficient and appropriate evidence regarding the audit objectives." d) "I am always absolutely certain about the conclusions I reach based on the evidence I examined."

A forecasting technique that includes both the trend and seasonality components is

A) weighted moving average. B) exponential smoothing. C) exponential smoothing with trend adjustment. D) multiplicative decomposition.