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NEW QUESTION: 1
An independent accountant's report is based on a review of interim financial information. If this report is
presented in a registration statement, a prospectus should include a statement clarifying that the:
A. Accountant assumes no responsibility to update the report for events and circumstances occurring
after the date of the report.
B. Accountant obtained corroborating evidence to determine whether material modifications are needed
for such information to conform with GAAP.
C. Accountant's review report is not a part of the registration statement within the meaning of the
Securities Act of 1933.
D. Accountant's review was performed in accordance with standards established by the Securities and
Exchange Commission.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. If a report on a review of interim financial information is presented in a registration
statement, the prospectus should include a statement that the report is not a "report" or "part" of the
registration statement. The accountant should also read the other portions of the registration statement to
ensure that his or her name is not used in a way that indicates greater responsibility than s/he intends.
Choice "B" is incorrect. The auditor is responsible to update the report for events occurring after the date of
the report but prior to filing.
Choice "C" is incorrect. The accountant's review of interim financial information is performed in accordance
with PCAOB standards, as approved (not established) by the SEC.
Choice "D" is incorrect. Obtaining corroborating evidence is an audit procedure, not a review procedure.
NEW QUESTION: 2
Which of the following components are used to authenticate a user logging into the BI Launchpad?
Note: There are 2 correct answers to this question.
Response:
A. Auditing Data Store
B. Web Application Server
C. Server Intelligence Agent
D. Central Management Server
Answer: B,D
NEW QUESTION: 3
후속 감사를 계획 할 때 작업의 우선 순위를 정하는 가장 좋은 전략은 무엇입니까?
A. 위험 소유자가 완화 한 것으로 보고하지 않은 대상 위험.
B. 가장 위험이 높은 영역을 대상으로합니다.
C. 위험 소유자와 우선 순위에 동의합니다.
D. 가장 쉽게 완화되는 위험을 표적으로 삼습니다.
Answer: B
NEW QUESTION: 4
A. Option B
B. Option C
C. Option D
D. Option A
Answer: B
