Professional Liability Chapter 32 Verified Test Bank

Business Law with UCC Applications, 15e (Sukys)

Chapter 32 Professional Liability

1) Certified public accountants are licensed after they pass a federal accountant's exam.

Difficulty: 2 Medium

Topic: The Liability of Accountants

Learning Objective: 32-01 Distinguish between a certified public accountant and a public accountant.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

2) Kits wants to become a 'public accountant' for publicly traded companies but must first be a certified public accountant under SEC rules.

Difficulty: 1 Easy

Topic: The Liability of Accountants

Learning Objective: 32-01 Distinguish between a certified public accountant and a public accountant.

Bloom's: Remember

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

3) When an auditor performs a "qualified opinion" audit, they are certifying the results to the New York Stock Exchange under the Sarbanes-Oxley Act.

Difficulty: 2 Medium

Topic: The Liability of Accountants

Learning Objective: 32-01 Distinguish between a certified public accountant and a public accountant.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

4) GAAP was created by the FASB.

Difficulty: 1 Easy

Topic: The Liability of Accountants

Learning Objective: 32-02 Explain generally accepted accounting principles and generally accepted auditing standards.

Bloom's: Remember

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

5) If Small Co. uses a GAAS auditing standard, it will—most likely—be subject to an adverse opinion.

Difficulty: 3 Hard

Topic: The Liability of Accountants

Learning Objective: 32-03 Identify the types of auditing opinions that can be issued by auditors.

Bloom's: Apply

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

6) In a Type 1 accounting arrangement, the client can sue the accountant for malpractice.

Difficulty: 2 Medium

Topic: The Liability of Accountants

Learning Objective: 32-03 Identify the types of auditing opinions that can be issued by auditors.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

7) Suppose Mary is a CPA and John hires her to create a financial audit. Further, suppose that John uses Mary's work to secure a loan from BigBank. BigBank never met Mary or communicated with her. Suppose further that John defaults on his loan contract with BigBank. Under the Cardozo standard, if BigBank decides to sue Mary the CPA BigBank will win because of privity with Mary.

Difficulty: 1 Easy

Topic: The Liability of Accountants

Learning Objective: 32-03 Identify the types of auditing opinions that can be issued by auditors.

Bloom's: Remember

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

8) Suppose Mary is a CPA and John hires her to create a financial audit for the purpose of securing a loan from BigBank, and Mary prepared the report with this purpose in mind. Suppose further that John defaults on his loan contract with BigBank. If BigBank decides to sue Mary, BigBank can argue that Mary owed it a duty of care.

Difficulty: 1 Easy

Topic: The Liability of Accountants

Learning Objective: 32-03 Identify the types of auditing opinions that can be issued by auditors.

Bloom's: Remember

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

9) If BigCo, Inc. decides to file a registration statement with the SEC, Accounting Firm PLLC can protect itself from potential lawsuits if it has conducted its own due diligence.

Difficulty: 2 Medium

Topic: The Liability of Accountants

Learning Objective: 32-03 Identify the types of auditing opinions that can be issued by auditors.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

10) The Platonic Stabilizing Standard refers to a foreseeable plaintiff in privity with the CPA.

Difficulty: 2 Medium

Topic: The Liability of Accountants

Learning Objective: 32-04 Distinguish between actual privity and near-privity in accounting.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

11) Sarbanes-Oxley created the Public Company Accounting Oversight Board that now supervises all public accounting firms.

Difficulty: 1 Easy

Topic: The Liability of Accountants

Learning Objective: 32-04 Distinguish between actual privity and near-privity in accounting.

Bloom's: Remember

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

12) A type two arrangement between an accountant and a client follows ordinary contract law principles.

Difficulty: 1 Easy

Topic: The Liability of Accountants

Learning Objective: 32-04 Distinguish between actual privity and near-privity in accounting.

Bloom's: Remember

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

13) An accountant who prepares a fraudulent financial statement is liable to anyone who is in actual privity with the accountant or her firm.

Difficulty: 3 Hard

Topic: The Liability of Accountants

Learning Objective: 32-04 Distinguish between actual privity and near-privity in accounting.

Bloom's: Apply

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

14) Generally, if Jake is a certified financial advisor under SEC rules, he has a fiduciary duty to his client(s).

Difficulty: 1 Easy

Topic: The Liability of Accountants

Learning Objective: 32-07 Determine the duties that an attorney owes to his or her clients.

Bloom's: Remember

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

15) When dealing with architects, the "cost of repair" rule applies to situations where a structure is unusable for its originally intended purpose.

Difficulty: 3 Hard

Topic: The Liability of Architects and Attorneys

Learning Objective: 32-06 Identify the duties that an architect owes to his or her clients.

Bloom's: Apply

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

16) Anna who is 17 years old, sees a medical doctor and becomes concerned about what the doctor tells her—she has ovarian cancer. This report is protected by statute under the doctor-patient privilege and cannot be disclosed to her family without her permission.

Difficulty: 2 Medium

Topic: The Liability of Architects and Attorneys

Learning Objective: 32-06 Identify the duties that an architect owes to his or her clients.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

17) Nadia, a licensed physician, operated on a patient at Saint Jerome's Regional Medical Center. Dr Nadia wore a SJRMC coat but did not have surgical privileges. St Jerome's could be liable on the basis of ostensible authority.

Difficulty: 3 Hard

Topic: The Liability of Health Care Providers

Learning Objective: 32-08 State the standard of care used to judge health care professionals.

Bloom's: Apply

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

18) Jose Alarcon is an attorney and founder of Alarcon & Associates, LLP. In preparing for a trial, he begins to collect evidence that he will use to represent his client at trial. This material is protected under the attorney-client privilege.

Difficulty: 2 Medium

Topic: The Liability of Health Care Providers

Learning Objective: 32-08 State the standard of care used to judge health care professionals.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

19) Juanita was misdiagnosed by Dr. Samir at St. Jerome Regional Medical Center (SJRMC). Upon further investigation, Juanita discovered that Dr. Samir was let go from the Medical Center across town for complaints alleging negligence. If true, SJRMC may be liable for negligent credentialing.

Difficulty: 3 Hard

Topic: The Liability of Health Care Providers

Learning Objective: 32-09 Contrast the locality rule with the national standard.

Bloom's: Apply

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

20) Joseph is an attorney who is being sued by a former client, Trudy, for malpractice. If a third party, ONNCO, Inc., was also injured during the incident, along with Trudy, ONNCO can also sue Joseph as well.

Difficulty: 3 Hard

Topic: The Liability of Hospitals

Learning Objective: 32-10 Explain the limits of hospital liability for the torts of independent contractors.

Bloom's: Apply

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

21) A(n) ________ is an examination of the ________ records of an organization to determine whether the records are a fair representation of the actual financial health of the organization.

A) audit, financial

B) appraisal, legal

C) review, appraisal

D) audit, dissolution

Difficulty: 2 Medium

Topic: The Liability of Accountants

Learning Objective: 32-01 Distinguish between a certified public accountant and a public accountant.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

22) A(n) ________ opinion is a qualified opinion by an auditor that indicates that the financial statements are an accurate reflection of the company's financial health apart from some minor deviation from GAAP, not serious enough to warrant an adverse opinion.

A) "except for"

B) "unless"

C) "adverse"

D) "indeterminate"

Difficulty: 2 Medium

Topic: The Liability of Accountants

Learning Objective: 32-03 Identify the types of auditing opinions that can be issued by auditors.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

23) When auditors conclude that the financial records of the company are an accurate reflection of the company's financial status, they will issue a(n):

A) unqualified opinion.

B) qualified opinion.

C) adverse opinion.

D) disclaimer.

Difficulty: 2 Medium

Topic: The Liability of Accountants

Learning Objective: 32-03 Identify the types of auditing opinions that can be issued by auditors.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

24) Dan is an accountant with Miller & Co. The financial condition of Miller & Co. is not so good, but Dan shows it to be very healthy while preparing its financial statement, knowing that Miller & Co. will show the statement to Chase in seeking financing for its new project. Dan will ________ personally liable to Chase if the new project goes bankrupt, and Chase will be able to recover against Miller based on the liability theory of ________.

A) not be; general consent

B) be; attorney-client privilege

C) not be; breach of contract

D) be; actually named third parties

Difficulty: 3 Hard

Topic: The Liability of Accountants

Learning Objective: 32-04 Distinguish between actual privity and near-privity in accounting.

Bloom's: Analyze

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

25) Claus tells CPA Vernon that he needs an audit to borrow money from Big Bank. Claus pays Vernon, and Claus takes Vernon's audit to Big Bank who makes the loan. When Claus defaults on the loan, Big discovers numerous liabilities that the audit did not reveal. Can Big Bank sue Vernon for negligence in a state that recognizes the near-privity rule?

A) Yes, because Vernon breached the trust that Claus had placed in him.

B) No, because Big and Vernon did not have a contract.

C) Yes, because Big was an actually named third party.

D) No, because Vernon does not guarantee the collection of Big's loans.

Difficulty: 3 Hard

Topic: The Liability of Accountants

Learning Objective: 32-04 Distinguish between actual privity and near-privity in accounting.

Bloom's: Analyze

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

26) Jim tells his independent accountant, Rachelle, to prepare a financial statement for his business associate, Mel. If Rachelle is negligent in her preparation of this financial statement:

A) Rachelle will be liable if Mel suffers actual financial loss due to her negligence.

B) Jim will be liable if Mel suffers actual financial loss due to Rachelle's negligence.

C) Rachelle will still not be liable to Mel.

D) Mel will not recover any money for financial loss due to her negligence because the business associate is not an actually named third party.

Difficulty: 2 Medium

Topic: The Liability of Accountants

Learning Objective: 32-04 Distinguish between actual privity and near-privity in accounting.

Bloom's: Analyze

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

27) Cal, an investor, lost $15,000 after purchasing corporate stock based on a false registration statement. Under the Securities Act of 1933, Cal:

A) can sue the accountant if he can show the registration statement was misleading about a material matter.

B) may sue the accountant who prepared the registration statement under the Securities Exchange Act of 1954.

C) may sue the accountant who prepared the registration statement under the Securities Act of 1933.

D) may sue the corporation of stock fraud under the Securities Exchange Act of 1934.

Difficulty: 3 Hard

Topic: The Liability of Accountants

Learning Objective: 32-04 Distinguish between actual privity and near-privity in accounting.

Bloom's: Evaluate

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

28) State security statutes are commonly called ________ laws.

A) exchange

B) third party

C) common

D) blue sky

Difficulty: 1 Easy

Topic: The Liability of Accountants

Learning Objective: 32-04 Distinguish between actual privity and near-privity in accounting.

Bloom's: Remember

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

29) Milton is offered a contract by Marcos and Co. to design condos for a fourteen-story structure. After the condos are completed, Marcos and Co. finds that instead of two cupboards, all the condos have only one cupboard. The error is traced back to Milton's faulty design. The error notwithstanding, the condos are still in absolutely usable condition. What is Milton's liability?

A) Milton has to reimburse the client for any extra money spent to fit in an extra cupboard.

B) Milton has to pay Marcos and Co. the difference between the market value of the building as it stands and the market value of the intended structure.

C) Milton has to pay the tenants the cost for fitting in an extra cupboard.

D) Milton has to pay the state a fine for the inconvenience caused to the tenants.

Difficulty: 3 Hard

Topic: The Liability of Architects and Attorneys

Learning Objective: 32-06 Identify the duties that an architect owes to his or her clients.; 32-05 Outline the registration requirements imposed on architects by the state.

Bloom's: Analyze

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

30) The Model Rules of Professional Conduct for attorneys was established by:

A) the American Bar Association.

B) the National Conference of Commissioners on Uniform State Laws.

C) the American Lawyers' Cooperative System.

D) Congress.

Difficulty: 2 Medium

Topic: The Liability of Architects and Attorneys

Learning Objective: 32-06 Identify the duties that an architect owes to his or her clients.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

31) An attorney has a duty of ________ to protect the client and to make certain that the client receives advice and representation that is free of conflicting interests.

A) due care

B) loyalty

C) proximity

D) good faith

Difficulty: 2 Medium

Topic: The Liability of Architects and Attorneys

Learning Objective: 32-07 Determine the duties that an attorney owes to his or her clients.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

32) Miranda, a student in Brad's business law class, asks a hypothetical question that is, in fact, based upon a current problem that her brother, Stan, is having. Brad gives an incorrect answer, and Stan suffers a loss when he acts according to the answer Miranda provided him. Brad has:

A) no duty of due care to Stan, but has to Miranda.

B) no duty of due care to either Miranda or Stan.

C) a duty of due care to both Stan and Miranda.

D) a duty of due care to Stan, but not to Miranda.

Difficulty: 3 Hard

Topic: The Liability of Architects and Attorneys

Learning Objective: 32-07 Determine the duties that an attorney owes to his or her clients.

Bloom's: Apply

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

33) Which of the following statements is true about the "true locality" rule (TLR)?

A) The TLR requires the court to look at the standard of care used in the exact locality of the physician.

B) The TLR permits the court to judge the actions of a local physician against those of a physician in a community of comparable size and socioeconomic character.

C) The TLR ignores the socioeconomic character of the physician's home base and concentrates instead on the geographical limits of a state border.

D) The TLR permits general practitioners to be judged by one criterion and specialists by another.

Difficulty: 2 Medium

Topic: The Liability of Health Care Providers

Learning Objective: 32-09 Contrast the locality rule with the national standard.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

34) Which of the following would be considered a valid informed consent by a court?

A) Dr. Ambrose tells her patient in advance about a dangerous procedure and the risk involved, and obtains the patient's informed consent in writing on a form that is signed by the patient.

B) Dr. Ambrose tells her patient in advance about a dangerous procedure and the risk involved, and obtains the patient's informed consent in writing on a form that is signed by the patient and witnessed by a third party.

C) Dr. Ambrose obtains her patient's oral informed consent, which is witnessed by a third party.

D) Dr. Ambrose tells her patient the procedure is mandatory.

Difficulty: 3 Hard

Topic: The Liability of Health Care Providers

Learning Objective: 32-08 State the standard of care used to judge health care professionals.

Bloom's: Apply

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

35) Wolfgang was transported while unconscious from the scene of a motorcycle accident to a local hospital, where he was admitted for emergency treatment. Does the hospital need to be concerned about obtaining written consent to treatment from someone before starting treatment on Wolfgang?

A) Yes, informed consent requires a signed document.

B) No, it can get consent after the treatment.

C) Yes, without consent from the next of kin, there is liability.

D) No, general consent is implied, and this is an emergency.

Difficulty: 3 Hard

Topic: The Liability of Health Care Providers

Learning Objective: 32-08 State the standard of care used to judge health care professionals.

Bloom's: Evaluate

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

36) Dr. Samuel, a physician, is being sued for medical malpractice. If the "true locality" rule was applied in his case, the court would judge Dr. Samuel's actions:

A) against those of a physician in a community of similar size and socioeconomic character.

B) by concentrating on the geographical limits of a state border.

C) by looking at the standard of care used in the same exact locality as Samuel.

D) on the basis of expert testimony provided from his locality.

Difficulty: 3 Hard

Topic: The Liability of Health Care Providers

Learning Objective: 32-09 Contrast the locality rule with the national standard.

Bloom's: Apply

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

37) Angela asserts that HIPAA allows her to have copies of the records that result from her psychotherapy sessions with Dr. Xenon. Angela:

A) can look through the records along with Dr. Xenon.

B) must have Dr. Xenon's permission.

C) must have Dr. Xenon's permission and can only look through the records along with Dr. Xenon.

D) can have personal copies of these records.

Difficulty: 3 Hard

Topic: The Liability of Health Care Providers

Learning Objective: 32-09 Contrast the locality rule with the national standard.

Bloom's: Apply

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

38) Eva, a Mercy Hospital patient, received medication intended for another patient and, as a result, suffered severe complications. In a malpractice case against Mercy, regarding the administering of the wrong medication to Eva, most likely expert testimony:

A) will be required.

B) will be required only if it happened once.

C) will not be required only if the other patient was in a different area of the hospital.

D) will not be required.

Difficulty: 3 Hard

Topic: The Liability of Health Care Providers

Learning Objective: 32-09 Contrast the locality rule with the national standard.

Bloom's: Analyze

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

39) ________ refer to a system of coordinated health care institutions for Medicare patients developed by the Department of Health and Human Services.

A) High-deductible health plans

B) Preferred provider organizations

C) Accountable care organizations

D) Health maintenance organizations

Difficulty: 2 Medium

Topic: The Liability of Health Care Providers

Learning Objective: 32-09 Contrast the locality rule with the national standard.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

40) ________ occurs if the hospital has retained a physician that the governing body of the hospital knew or should have known was incompetent.

A) Ostensible authority

B) Negligent credentialing

C) A staff privilege

D) Indifferent testimony

Difficulty: 2 Medium

Topic: The Liability of Hospitals

Learning Objective: 32-10 Explain the limits of hospital liability for the torts of independent contractors.

Bloom's: Understand

AACSB: Reflective Thinking

Accessibility: Keyboard Navigation

41) Charlie, a high school dropout, works as an accountant for Small Co. Discuss if the state may prevent Charlie from working as an accountant due to his lack of education and failure to meet state registration requirements.

Difficulty: 3 Hard

Topic: The Liability of Accountants

Learning Objective: 32-01 Distinguish between a certified public accountant and a public accountant.

Bloom's: Analyze

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

42) Big Co. has made a variety of unsecured, undisclosed, large personal loans to top management officials. Belinda audits Big and discovers this problem. Discuss what type of audit opinion Belinda is likely to issue.

Difficulty: 3 Hard

Topic: The Liability of Accountants

Learning Objective: 32-03 Identify the types of auditing opinions that can be issued by auditors.

Bloom's: Evaluate

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

43) Big Co. hires its auditor, Geraldo, as Vice President for Finance. Geraldo is a partner in Seasoned Accounting, a firm that will continue to audit Big. Discuss the major legal issues this situation raises.

Difficulty: 3 Hard

Topic: The Liability of Accountants

Learning Objective: 32-03 Identify the types of auditing opinions that can be issued by auditors.

Bloom's: Analyze

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

44) Spratt, an accountant, deliberately falsified a financial statement she was preparing for Aniline Industries. Gladden and Jarvis invested in Aniline based on the statement. A banker at Kidston National Bank also relied on the statement in deciding to make a loan to Aniline. When Gladden, Jarvis, and Kidston National Bank learned of the deception, they told Spratt that they were going to bring suit against her. Spratt told them that a court would never rule in their favor because they were not known third parties. Was Spratt correct? Why or why not?

Difficulty: 3 Hard

Topic: The Liability of Accountants

Learning Objective: 32-04 Distinguish between actual privity and near-privity in accounting.

Bloom's: Analyze

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

45) The architectural firm of Maxwell-Wyatt, Inc. designed a house for Sandoval. Due to an error in the architect's plans, the drain in the basement did not work properly. Can Sandoval rightfully expect the firm to pay him the $1,500 it would cost to correct the error? Explain.

Difficulty: 3 Hard

Topic: The Liability of Architects and Attorneys

Learning Objective: 32-06 Identify the duties that an architect owes to his or her clients.; 32-05 Outline the registration requirements imposed on architects by the state.

Bloom's: Evaluate

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

46) Attorney Riana prepares a will for her client, Jones. After Jones dies, Jones's son, Ted, sues Riana because Jones did not minimize the probate process by creating probate-avoiding devices in the will. Discuss if Ted's suit will be successful.

Difficulty: 3 Hard

Topic: The Liability of Architects and Attorneys

Learning Objective: 32-07 Determine the duties that an attorney owes to his or her clients.

Bloom's: Evaluate

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

47) Sally is angry with George, her attorney, and wants to sue him for malpractice. Discuss what Sally must prove to win her case.

Difficulty: 3 Hard

Topic: The Liability of Architects and Attorneys

Learning Objective: 32-07 Determine the duties that an attorney owes to his or her clients.

Bloom's: Analyze

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

48) Carmine was a patient at the Galion Memorial Hospital. While Carmine was out of the room, Riley accidentally spilled a pitcher of water on the floor of Carmine's room. Before cleaning up the water, Riley took her lunch break. When Carmine returned to his room, he slipped in the puddle of water, fell, and injured himself. Carmine sued Riley and the hospital for negligence. At the trial, Carmine argued that there was no need for an expert witness to testify as to the standard of care rendered by the nurse. Was Carmine correct? Explain.

Difficulty: 3 Hard

Topic: The Liability of Health Care Providers

Learning Objective: 32-09 Contrast the locality rule with the national standard.

Bloom's: Analyze

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

49) Betty is unhappy with her physician, Todd, and wants a copy of her medical records to be able to consult another physician. Todd says the records are his work product and his property. Discuss the likely outcome of this dispute.

Difficulty: 3 Hard

Topic: The Liability of Health Care Providers

Learning Objective: 32-09 Contrast the locality rule with the national standard.

Bloom's: Evaluate

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation

50) Small Hospital uses independent physicians and allows them to wear a Small identification tag and issue orders to Small employees. Discuss the risk Small Hospital is taking.

Difficulty: 3 Hard

Topic: The Liability of Hospitals

Learning Objective: 32-10 Explain the limits of hospital liability for the torts of independent contractors.

Bloom's: Evaluate

AACSB: Analytical Thinking

Accessibility: Keyboard Navigation