Developing engagement observations, conclusions, and recommendations involves comparing the condition with the relevant standard or criterion. which of the following choices best represents an appropriate standard or criterion to support engagement observations, conclusions, and recommendations? a. a quality standard operating procedure (number and date) for the department. b. a sound industry practice, based on the internal auditor's knowledge and experience obtained during many engagement assignments within the organization. c. an internal accounting control principle, cited and copied from a public accounting reference. d. all of the answers represent an appropriate standard or criterion to support engagement observations, conclusions, and recommendations.

Analyzing operational changes operating results for department b of delta company during 2016 are as follows: sales $540,000 cost of goods sold 378,000 gross profit 162,000 direct expenses 120,000 common expenses 66,000 total expenses 186,000 net loss $(24,000) suppose that department b could increase physical volume of product sold by 10% if it spent an additional $18,000 on advertising while leaving selling prices unchanged. what effect would this have on the department's net income or net loss? (ignore income tax in your calculations.) use a negative sign to indicate a net loss answer; otherwise do not use negative signs with your answers. sales $answer cost of goods sold answer gross profit answer direct expenses answer common expenses answer total expenses answer net income (loss) $answer