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NEW QUESTION: 1
Which of the following statements should be included in an accountant's standard report based on the
compilation of a nonissuer's financial statements?
A. A compilation consists principally of inquiries of company personnel and analytical procedures applied
to financial data.
B. A compilation is not designed to detect material modifications that should be made to the financial
statements.
C. A compilation is substantially less in scope than an audit in accordance with generally accepted
auditing standards.
D. A compilation is limited to presenting in the form of financial statements information that is the
representation of management.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The accountant's compilation report should state that a compilation is limited to
presenting in the form of financial statements information that is the representation of management.
Choice "A" is incorrect. A review (not a compilation) consists principally of inquiries of management and
analytical procedures applied to financial data.
Choice "C" is incorrect. While a compilation is not designed to detect material misstatements in the
financial statements, no mention of this limitation is made in the compilation report.
Choice "D" is incorrect. The review report states that a review is substantially less in scope than an audit in
accordance with GAAS.

NEW QUESTION: 2
A rollout plan from engineering has been sent to the NOC for deployment. Part of the plan
involves a complex software upgrade to a network element. The method of procedure provided by engineering is nearly 100 individual steps long. Where do you expect to find backout procedures to be specified?
A. after every 20 (+/- 5) steps
B. both after the midway point and after the method of procedure is completed
C. after the midway point
D. after the method of procedure is completed
E. after each step that causes a change to the network
Answer: D
Explanation:
source:http://www.freeopenbook.com/upgrading-repairingnetworks/ch04lev1sec4.html

NEW QUESTION: 3
DRAG DROP


Answer:
Explanation: