The National Environmental Policy Act of 1970 (NEPA) is regarded by many as the country's most influential piece of environmental legislation

Which of the following best describes why an independent auditor is asked to express an opinion on the fair presentation of financial statements?

a. It is difficult to prepare financial statements that fairly present a company's financial position, results of operations, and cash flows without the expertise of an independent auditor b. It is management's responsibility to seek available independent aid in the appraisal of the financial information shown in its financial statements c. The opinion of an independent party is needed because a company may not be objective with respect to its own financial statements d. It is a customary courtesy that all shareholders of a company receive an independent report on management's stewardship in managing the affairs of the business

The following are individual factors that might influence a member of the buying center, except:

A) personality features B) roles and perceived roles C) levels of cognitive involvement D) capital assets a firm has available