A reviewer can check the conclusion only when the memo connects requirements, facts, and accounting effects.
Quotation volume does not apply criteria to facts or make a conclusion reviewable.
A credible alternative and contrary evidence should be addressed, not hidden.
Professional judgment is disciplined by authority, evidence, alternatives, incentives, uncertainty, and documentation.
Answer: a
Choice a. A useful memo explains how applicable guidance and evidence support the conclusion. It addresses contrary evidence and missing facts, rather than hiding them behind quotations or a claim that judgment was used.