For Registration Statements Filed with the SEC Preparatory to Selling

question 83

Multiple Choice

For registration statements filed with the SEC preparatory to selling securities,the subsequent events review goes from

• A)the balance sheet date to the date the audit report is issued.
• B)the balance sheet date to the end of field work.
• C)the balance sheet date to the date of subsequent discovery of omitted procedures.
• D)the balance sheet date to the effective date of the registration statement.

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Definitions:

Services Gap

The discrepancy between customers’ expectations of service quality and their actual experiences.

Service Expectations

The preconceived notions or standards that customers have regarding the levels of service they should receive.

Perishability

A characteristic of a service.

Service Quality Dimensions

Aspects used to evaluate the quality of service, including reliability, responsiveness, empathy, assurance, and tangibles.