The Following Procedures May Be Useful to the Auditor in Determining

question 20

Multiple Choice

The following procedures may be useful to the auditor in determining whether all retirements have been recorded except:

• A) analyze the miscellaneous expense account for proceeds from sales of plant assets.
• B) investigate the disposition of facilities associated with discontinued product lines and operations.
• C) trace retirement work orders and authorizations for retirements to the accounting records.
• D) review insurance policies for termination or reductions of coverage.
• E) make inquiry of management as to retirements.

Assess the role of emotions in the communication of negative messages.

Apply guidelines for writing negative messages using an indirect approach.

Understand the significance of explaining reasons behind negative decisions respectfully and clearly.

Recognize the role and process of whistle-blowing in organizational ethics.

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Definitions:

Hormones

Chemical messengers secreted by glands that regulate bodily processes and behaviors by acting on specific target cells.

Homeostasis

The balanced internal environment of the body; the automatic tendency of an organism to maintain such a steady state.

Internal Environment

The conditions and processes within an organism that contribute to its functioning.

Stimuli

External or internal agents that provoke a response in living organisms or individual cells.