An attribute of an entity that must have a value for each entity instance is a(n):

Jaye B. Honest, CPA, was offered the engagement to audit Wicket Corporation for the year ended June 30, Year 3. She had served as a director of Wicket Corporation until June 30, Year 1, and her spouse currently owns 600 of the 10,000 outstanding shares of Wicket Corporation. Jaye disassociated from Wicket prior to being offered the engagement. Moreover, the engagement does not cover any period that includes Jaye's association or employment with Wicket. Under the AICPA Code of Professional Conduct, she should

a. Accept the engagement b. Let a partner from the same office accept and conduct the engagement c. Refuse the engagement because she had served as a director d. Refuse the engagement because of her spouse's stock ownership

After the research team at DairyMade had generated more than two dozen new product ideas for a substitute for coconut that tastes the same but has zero fat, the company formed a committee to analyze whether the product ideas were consistent with the organization's new-product strategy. What is this called?

a. diffusion b. idea screening c. idea generation d. test marketing