Which of the following best defines a scoring model?
A) It is a quantitative assessment of the discount rate that makes the total present value of all cash flows sum to zero.
B) It is a quantitative assessment of a decision alternative's value based on a set of attributes.
C) It is a quantitative assessment of the rate of return required by management to accept a project.
D) It is a quantitative assessment of the number of time periods before the cash inflows of a proposed project equal the amount of the initial investment.
B
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A CPA firm acts with scienter in all the following circumstances except when the firm
A. Intentionally disregards the truth. B. Has actual knowledge of fraud. C. Negligently performs a professional service. D. Intends to gain monetarily by concealing fraud.
Refer to Figure 1. What formula should be entered in cell D9 to compute the amount of resource 2 that is consumed?
A) =B9*D9 + C9*D9 B) =SUMPRODUCT(B2:C2,B9:C9 ) C) =SUM(B9:C9 ) D) =SUMPRODUCT(B3:C3,B9:C9 ) E) =SUMPRODUCT(B9:C9,B5:C5 )