1

1. Paying attention requires the listener signal his mental engagement physically, to encourage the speaker to continue.
2. True
3. False

10 points

QUESTION 2

1. One should not turn his body towards the client.
2. True
3. False

10 points

QUESTION 3

1. Crossing your arms shows that you are receptive to what the client is saying.
2. True
3. False

10 points

QUESTION 4

1. Leaning slightly toward the client is intimidating. Leaning back signals involvement in the client's story.
2. True
3. False

10 points

QUESTION 5

1. Acting naturally conveys a lack of confidence in your abilities.>
2. True
3. False

10 points

QUESTION 6

1. Active listening helps build rapport with the client.
2. True
3. False

10 points

QUESTION 7

1. Good rapport arises when the lawyer and the client genuinely respect and trust one another.
2. True
3. False

10 points

QUESTION 8

1. Accurately restating the important parts of the client's story in the client's own words tells the client that the accountant is listening and that what the client says is important.
2. True
3. False

10 points

QUESTION 9

1. The ultimate proof of good listening is good responding.
2. True
3. False

10 points

QUESTION 10

1. Reflective statement are comments an accountant makes that reflect back to the client something the client said or felt.
2. True
3. False

10 points

QUESTION 11

1. Summarizing identifies the themes of the client's case.
2. True
3. False

10 points

QUESTION 12

1. Effective summarizing moderates the pace of the interview.
2. True
3. False

10 points

QUESTION 13

1. One should try to match the summary to the emotional tone of the client's story even if the summary is about facts.
2. True
3. False

10 points

QUESTION 14

1. Silence cannot be an effective response.
2. True
3. False

10 points

QUESTION 15

1. There is a danger that by asking a number of questions one after another, the client is "taught" that the accountant is in control of the interview.
2. True
3. False

10 points

QUESTION 16

1. Closed-ended questions are narrowly focused and seek specific information.
2. True
3. False

10 points

QUESTION 17

1. "How can I help you?" is a closed-ended question.
2. True
3. False

10 points

QUESTION 18

1. Open questions produce more accurate information than closed questions.
2. True
3. False

10 points

QUESTION 19

1. Open questions produce a great deal of important information in a shorter period of time than by asking closed-ended questions.
2. True
3. False

10 points

QUESTION 20

1. Leading questions are generally effective in client interviewing.
2. True
3. False

10 points

QUESTION 21

1. Leading questions may prompt a client to continue talking when the client is unsure if he or she should continue.
2. True
3. False

10 points

QUESTION 22

1. At the end of the initial interview, accountants should understand the goals the client hopes to achieve.
2. True
3. False

10 points

QUESTION 23

1. At the end of the initial interview, clients should have had the opportunity to tell their story in sufficient detail.
2. True
3. False

10 points

QUESTION 24

1. The one goal of effective interviewing is to gather information necessary for the accountant to help the client.
2. True
3. False

10 points

QUESTION 25

1. A professional's relational skills may have more of an effect on the clients' perceptions than the professional's competence.
2. True
3. False

10 points

QUESTION 26

1. Some clients may not have the knowledge or sophistication to determine whether or not the accountant knows the tax rules, but they can tell whether or not the accountant is "paying attention" to them.
2. True
3. False

10 points

QUESTION 27

1. Whether the waiting room at the accountant's office is comfortable does not affect the client's perception of the accountant.
2. True
3. False

10 points

QUESTION 28

1. If the accountant does not genuinely care about the client, no external features will make the client feel comfortable.
2. True
3. False

10 points

QUESTION 29

1. When a counselor listens without quickly judging what the client says, it sends a powerful message of acceptance to the client.
2. True
3. False

10 points

QUESTION 30

1. Strong tolerance can be attentive, protective, and respectful to the other person without being "nonjudgmental."
2. True
3. False

10 points

QUESTION 31

1. Effective accountants introduce themselves to their clients using formal terms and only their last name to establish authority and prestige.
2. True
3. False

10 points

QUESTION 32

1. Ice breakers should be avoided if possible.
2. True
3. False

10 points

QUESTION 33

1. Small talk is only important the first time the accountant meets a client.
2. True
3. False

10 points

QUESTION 34

1. The accountant should not tell the client about any time constraints on the interview.
2. True
3. False

10 points

QUESTION 35

1. The accountant should advise the client of the purpose of the interview.
2. True
3. False

10 points

QUESTION 36

1. Don't leave confidential information exposed on your desk so that other clients may see it.
2. True
3. False

10 points

QUESTION 37

1. The accountant should not talk about fees at the initial interview.
2. True
3. False

10 points

QUESTION 38

1. A framing statement at the beginning of each section of the interview lets the client know that the purpose of the conversation has changed.
2. True
3. False

10 points

QUESTION 39

1. A framing statement should include a summary of what he client has said up to that point.
2. True
3. False

10 points

QUESTION 40

1. Both the accuracy and amount of information that a person recalls are adversely affected when an interviewer intervenes frequently interrupting or asking specific questions.
2. True
3. False

10 points

QUESTION 41

1. The scope of a question can be expanded or contracted by gradual degrees.
2. True
3. False

10 points

QUESTION 42

1. In an interview, the opening question should be stated narrowly in all dimensions.
2. True
3. False

10 points

QUESTION 43

1. Being able to tell their story and be heard by their accountant greatly influence how clients feel about their accountant.
2. True
3. False

10 points

QUESTION 44

1. An accountant may use minimal encouragers, such as saying "uh, huh" and "ok," to encourage the client to continue talking.
2. True
3. False

10 points

QUESTION 45

1. Ways to encourage the client to continue talking include: reflective statements, encouraging directions, closed questions, and nonverbal encouragement.
2. True
3. False

10 points

QUESTION 46

1. Cooperative interruptions include those repeating a factual statement, expressing empathy, or reflecting the client's emotion.
2. True
3. False

10 points

QUESTION 47

1. Competitive interruptions include those where the interrupter changes the topic or insist upon an answer to a question which the other might have been avoiding.
2. True
3. False

10 points

QUESTION 48

1. If a client feels that he cannot remember matters well and gives only a very short summary of the facts, the accountant should help the client relax, encourage his recall, and pressure him for "correct answers."
2. True
3. False

10 points

QUESTION 49

1. After the client has told her story, the most effective way to explore specific topics is the funnel sequence.
2. True
3. False

10 points

QUESTION 50

1. In a funnel sequence, each successive question is broader than the previous one.
2. True
3. False

10 points

QUESTION 51

1. The accountant should use a separate funnel sequence to explore each important area of the client's story.
2. True
3. False

10 points

QUESTION 52

1. To help a client remember, the accountant may try to recreate the context surrounding an event.
2. True
3. False

10 points

QUESTION 53

1. To help a client remember, the accountant may encourage the client to "please, not edit anything out."
2. True
3. False

10 points

QUESTION 54

1. Once the accountant and the client have completely explored the client's situation, the accountant should summarize the client's story and the client's goals.
2. True
3. False

10 points

QUESTION 55

1. At the end of a client interview, the accountant should explain that the client will have to sign an engagement letter to hire the accountant.
2. True
3. False

10 points

QUESTION 56

1. At the end of a client interview, the accountant should not explain his or her fee structure.
2. True
3. False

10 points

QUESTION 57

1. At the end of a client interview, the accountant should explain what she will do next and by when it will be done.
2. True
3. False

10 points

QUESTION 58

1. At the end of a client interview, the accountant should avoid reminding the client of his responsibilities in the engagement.
2. True
3. False

10 points

QUESTION 59

1. If no decision is made about the engagement at the end of the initial interview, clients should be asked to think about what they hope to accomplish.
2. True
3. False

10 points

QUESTION 60

1. If a decision is made about the engagement at the end of the initial interview, the accountant should explain how that decision will be implemented, by whom, and when.
2. True
3. False