A AB I Do Avto ... Ev 1. Vecision making 22. A CPA Firm renders an opinion as to the _of a firm's financial statements. A. Accuracy B. Completeness C. Faimess D. Internal Control 23. The formula: Dividends per share of Common Stock Market Price per Share of Common Stock represents which measurement: A. Dividend Yield B. Return on Common Stock C. Dividend Turnover D. Market return 24. Which of the following is not a component of Factory Overhead Cost? A. Factory power B. Factory depreciation C. Direct labor D. Indirect materials 25. In the corporate Annual Report, management's analysis and explanation of changes in results, is exposures, and assessment of liquidity are include in the: A. Financial Statements B. Sarbanes-Oxley Report C. Report on Fairness D. Management's Discussion and Analysis