M:N relationships are not appropriate in a relational model

Which of the following procedures is the least useful analytical procedure to indicate that further audit work needs to be performed before rendering the audit opinion?

a. Developing a common-size analysis. b. Analyzing the dollar and percentage changes in each income statement item over the previous year. c. Comparing current earnings per share with earnings per share of the client's primary competitor. d. Developing a ratio analysis.

Costs to store a vehicle for a short period of time after an auto dealer fails to complete the contract to purchase the vehicle would be considered

a. compensatory damages. b. incidental damages. c. consequential damages. d. punitive damages.