Which of the following statements is false?

a. top-stratum items are population items whose book values exceed the sampling interval and are therefore all included in the sample.
b. because the auditor knows the amount of errors in the top-stratum (all items were evaluated), no estimate of errors is required.
c. stratification of the population into several homogeneous sub-populations generally reduces audit efficiency.
d. the audit sampling evaluation reflects the sum of top-stratum items and the projected misstatement derived from lower-stratum items.
e. none of the above.

If you miss two payments on a credit card what is generally the penalty

After jeff bezos read about how the internet was growing by 2,000 percent a month, he set out to use the internet as a new distribution channel and founded amazon, which is now the world's largest online retailer. this is clearly an example of a(n)a. firm that uses closed innovation. b. entrepreneur who commercialized invention into an innovation. c. business that entered the industry during its maturity stage. d. exception to the long tail business model

Doogan corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 2.0 grams $ 7.00 per gram direct labor 1.6 hours $ 12.00 per hour variable overhead 1.6 hours $ 6.00 per hour the company produced 5,000 units in january using 10,340 grams of direct material and 2,320 direct labor-hours. during the month, the company purchased 10,910 grams of the direct material at $7.30 per gram. the actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 per hour. the company applies variable overhead on the basis of direct labor-hours. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for january is: