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NEW QUESTION: 1
An accountant's standard report on a compilation of a projection should not include a statement that:
A. The hypothetical assumptions used in the projection are reasonable in the circumstances.
B. The accountant has no responsibility to update the report for future events and circumstances.
C. The compilation of a projection is limited in scope.
D. There will usually be differences between the forecasted and actual results.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. An accountant's standard report on a compilation of a projection does not include a
statement that the hypothetical assumptions used in the projection are reasonable in the circumstances.
Choice "A" is incorrect. An accountant's standard report on a compilation of a projection does state that
there will usually be differences between the forecasted and actual results.
Choice "C" is incorrect. An accountant's standard report on a compilation of a projection does state that
the accountant has no responsibility to update the report for future events and circumstances.
Choice "D" is incorrect. An accountant's standard report on a compilation of a projection does state that
the compilation of a projection is limited in scope ("A compilation is limited to presenting in the form of a
projection information that is the representation of management and does not include evaluation of the
support for the assumptions underlying the projection.")

NEW QUESTION: 2
ある小売銀行がクレジットカード事業を買収したばかりです。銀行のマネーロンダリング防止ポリシーでは、新入社員は入社日から30日以内に訓練され、すべての従業員に年1回再教育訓練が提供されることが求められています。
銀行の既存のマネーロンダリング防止トレーニングは、新たに買収したクレジットカード事業の従業員に提供するのに十分ですか？
A. はい、既存のトレーニングは、銀行が従う必要があるマネーロンダリング防止規則をカバーしています。
B. はい、既存のトレーニングは銀行のポリシー、手順、およびプロセスを対象としています。
C. いいえ、マネーロンダリング防止トレーニングは、クレジットカードビジネス向けに対面で提供する必要があります。
D. いいえ、マネーロンダリング防止トレーニングは、ビジネスに固有のリスクに合わせて調整する必要があります。
Answer: A

NEW QUESTION: 3

A. by using anonymous PL/SQL blocks
B. by using external tables
C. by using triggers
D. by using Data Pump
Answer: C