A. Option C
B. Option D
C. Option B
D. Option A
E. Option E
Answer: A,D
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NEW QUESTION: 1
Which of the following situations would not result in restricted use language being included in an auditor's
special report?
A. A report on an incomplete financial presentation that is prepared in conformity with GAAP, assuming
that the presentation and report will be filed with a regulatory agency and included in a document
distributed to the general public.
B. A report on a client's compliance with a regulatory requirement, assuming the report is prepared based
on a financial statement audit of the complete financial statements.
C. A report on a specified element in a financial statement, where that element is prepared in accordance
with the terms specified in a related contract.
D. An "OCBOA" report on financial statements prepared in conformity with requirements established by a
regulatory agency, assuming that the auditor's report is a matter of public record.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. A report on an incomplete financial presentation that is otherwise prepared in
conformity with GAAP generally would contain restricted use language; however, an exception occurs
when the presentation and the report are filed with a regulatory agency and included in a document
distributed to the general public.
Choice "A" is incorrect. A report on a specified element in a financial statement, where that element is
prepared in accordance with the terms specified in a related contract, would contain restricted use
language.
Choice "B" is incorrect. A report on a client's compliance with a regulatory requirement, assuming the
report is prepared based on a financial statement audit of the complete financial statements, would contain
restricted use language.
Choice "C" is incorrect. An "OCBOA" report on financial statements prepared in conformity with
requirements established by a regulatory agency should contain restrictive use language. This is
appropriate even though law or regulation may make the auditor's report is a matter of public record.
NEW QUESTION: 2
A. Option C
B. Option D
C. Option B
D. Option A
E. Option E
Answer: A,D
NEW QUESTION: 3
Which environment variable should be set in order to change the time zone for the commands run from within the environment variable's scope? (Specify the variable name only.)
Answer:
Explanation:
TZ