8. In addition to the companys principal financial statements, the Form 10- K and shareholder annual reports must include the following:

MULTIPLE CHOICE:

		A. Information on the market for holders of common stock and related securities, including high and low sales price, frequency and amount of dividends, and number of shares
		B. Five- year summary of selected financial data
		C. Two years of audited balance sheets, three years of audited statements of income and statements of cash flows
		D. Disclosure of the domestic and foreign components of pretax income
		E. All of the above.

9. From the point of view of analysis, which classification of an audit opinion indicates that the financial statements carry the highest degree of reliability?

MULTIPLE CHOICE

		A. Unqualified opinion
		B. Disclaimer of opinion
		C. Qualified opinion
		D. Adverse opinion

10. Which party has the primary responsibility for the financial statements?

MULTIPLE CHOICE:

		A. Bookkeeper
		B. Auditor
		C. Management
		D. Cost accountant