GCFR Practice Questions

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NEW QUESTION: 1
A redemption premium for a bond is:
A. Paid, if stipulated in the prospectus, at an early redemption
B. Only paid if a bond is redeemed after its initially scheduled maturity
C. Always paid in case of an early redemption
D. Always paid at final maturity
Answer: A

NEW QUESTION: 2
The VoLTE terminal needs to establish a default bearer carrying the QCI1 service when registering in the EPC network.
A. True
B. False
Answer: B

NEW QUESTION: 3
Before issuing a report on the compilation of financial statements of a nonissuer, the accountant should:
A. Apply analytical procedures to selected financial data to discover any material misstatements.
B. Inquire of the client's personnel whether the financial statements omit substantially all disclosures.
C. Read the financial statements to consider whether the financial statements are free from obvious
material errors.
D. Corroborate at least a sample of the assertions management has embodied in the financial
statements.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Before issuing a report on the compilation of financial statements of a nonissuer, the
accountant should read the financial statements to consider whether the financial statements are free from
obvious material errors.
Choice "A" is incorrect. Application of analytical procedures is a review procedure, and is not required in a
compilation engagement.
Choice "B" is incorrect. Corroboration of a sample of management assertions is an audit procedure, and is
not required in a compilation engagement.
Choice "C" is incorrect. Inquiry is generally a review procedure; however, it should also be obvious to the
accountant if substantially all disclosures are omitted.