a.
Find out the components of the chairman and chief executive officer’s total compensation for 2014.
b.
State one
c.
Provide at least one audit procedure the auditor performs to test the occurrence objective related to the awarding of the chairman and CEO’s stock awards and stock option/ stock appreciation rights (SAR).
d.
Explain the manner in which the auditor tests the fair value of the stock option/ stock appreciation rights (SAR).
e.
Explain the reason for which the presentation and disclosure-related audit objectives are important for stock-based compensation.
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Auditing and Assurance Services (16th Edition)
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