Based on the Text, the Advantage of Information-Gathering Techniques Over

question 7

Multiple Choice

Based on the text, the advantage of information-gathering techniques over accusatorial methods is that:

• A) both approaches increase the number of true confessions while information-gathering techniques reduce false confessions.
• B) both approaches increase the number of true confessions while accusatorial techniques reduce false confessions.
• C) information-gathering techniques can be used for the purposes of obtaining national-security intelligence while accusatorial techniques can only be used with domestic suspects.
• D) both approaches can be used for the purposes of obtaining national-security intelligence.

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Definitions:

Deferred Tax

The amount of income tax payable/recoverable in future reporting periods in respect of temporary differences and tax losses.

Balance Date

The date on which a company's financial year ends and financial statements are prepared to reflect the company's financial position.

Accounting Adjustments

Entries made in accounting records at the end of a period to correct accounts before the financial statements are prepared.

Temporary Differences

Differences between the carrying amount of an asset or liability in the statement of financial position and the asset’s or liability’s tax base.