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NEW QUESTION: 1
A redemption premium for a bond is:
A. Always paid at final maturity
B. Always paid in case of an early redemption
C. Only paid if a bond is redeemed after its initially scheduled maturity
D. Paid, if stipulated in the prospectus, at an early redemption
Answer: D
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. Inquire of the client's personnel whether the financial statements omit substantially all disclosures.
B. Apply analytical procedures to selected financial data to discover any material misstatements.
C. Corroborate at least a sample of the assertions management has embodied in the financial
statements.
D. Read the financial statements to consider whether the financial statements are free from obvious
material errors.
Answer: D
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.
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GPEN Exam Info
In case you haven’t done it yet, we strongly advise in reviewing the below. These are important resources related to the GPEN Exam.
GPEN Exam Topics
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GPEN Offcial Page
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Check what resources you have available for studying.
Schedule the GPEN Exam
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