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NEW QUESTION: 1
Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over
financial reporting?
A. An attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
B. A prospective engagement to project, for a period of time not to exceed one year, and report on the
expected benefits of the entity's internal control.
C. A consulting engagement to provide constructive advice to the entity on its internal control.
D. An audit engagement to render an opinion on the entity's internal control.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An engagement to report on an entity's internal control is best described as an
attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
Choice "B" is incorrect. An audit involves expressing (or disclaiming) an opinion on historical financial
statements. An engagement to report on internal control is an attestation engagement and not an audit.
Thus, the engagement is covered under the attestation standards rather than GAAS.
Choice "C" is incorrect. A prospective engagement is not appropriate for a report on internal control. In
fact, the CPA's report includes an "inherent limitations" paragraph stating that projections of the internal
control evaluation to the future are risky, since conditions or the degree of compliance may change.
Choice "D" is incorrect. In a consulting engagement, the practitioner develops findings, conclusions, and
recommendations, but does not report on an assertion that is the responsibility of another party. When a
CPA reports on an entity's internal control, he or she is in effect reporting on management's assertion.
NEW QUESTION: 2
Ann, eine Kundin, hat kürzlich ihr SOHO-Internet auf Gigabit-Glasfaser von Kabel aufgerüstet. Zuvor hatte sie Geschwindigkeiten von 75 Mbit / s und 25 Mbit / s erreicht. Nach dem Upgrade führt Ann einen Geschwindigkeitstest auf ihrem Desktop durch und erhält Ergebnisse von 1000 Mbit / s nach unten und 100 Mbit / s nach oben. Ein Techniker stellt eine direkte Verbindung zum Router her und erkennt die korrekten 1000-Mbit / s-Geschwindigkeiten. Welche der folgenden Ursachen ist am wahrscheinlichsten? (Wählen Sie zwei aus).
A. Alle Ports sollten für Vollduplex konfiguriert sein.
B. Am Faserabschlusspunkt liegt eine Transceiver-Fehlanpassung vor.
C. Für die Verbindungen wird ein Cat 6-Kabel verwendet.
D. Im Netzwerk befindet sich ein 10/100-Switch.
E. Für die Verbindungen wird ein Cat 5-Kabel verwendet.
F. Die Signaldämpfung auf der neuen Faser hat die oberen Grenzen erreicht.
Answer: A,E
NEW QUESTION: 3
Inspect the document and remove all headers, footers, and watermarks that are found, Do not remove other information.
Answer:
Explanation:
From the Info pane, click on Check for Issues and then select Inspect Document from the pop-up menu. When the Document Inspector dialog box appears, uncheck all boxes except Headers, Footers, and Watermarks. Click on Inspect. Simply click on Remove All to delete all headers, footers and watermarks in your document
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