Both rest period and discipline provisions fall into the category of administrative clauses of labor contracts

In which of the following circumstances would an auditor be most likely to express an adverse opinion on a company's financial statements?

a. The client has had significant transactions with related entities that the auditor wants to emphasize. b. The financial statements are not in conformity with FASB requirements regarding the capitalization of leases. c. The auditor is not independent. d. There is substantial doubt about the entity's ability to continue as a going concern.

ATM transactions require the use of a PIN

Indicate whether the statement is true or false