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NEW QUESTION: 1
Which of the following representations does an accountant make implicitly when issuing the standard
report for the compilation of a nonissuer's financial statements?
A. A compilation consists principally of inquiries and analytical procedures.
B. The financial statements have not been audited.
C. The accountant does not express any assurance on the financial statements.
D. The accountant is independent with respect to the entity.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. If the accountant is not independent, he should specifically disclose the lack of
independence. Otherwise, independence is implied.
Choice "B" is incorrect. The report accompanying compiled financial statements explicitly states that the
financial statements have not been audited.
Choice "C" is incorrect. Inquiry and analytical procedures are not performed in a compilation engagement.
Choice "D" is incorrect. The report accompanying compiled financial statements explicitly states that the
accountant provides no assurance on the financial statements.
NEW QUESTION: 2
A Unix server completes POST successfully. The server starts to boot but crashes and halts on a transport error. Which of the following components should a technician check FIRST?
A. Video card
B. Hard drive
C. Memory module
D. Cooling fan
Answer: B
NEW QUESTION: 3
リードをマージするには、どのような権限が必要ですか？
A. リードをマージ
B. リードの編集と削除
C. リードをマージし、リードを編集および削除します
D. リードの作成と削除
Answer: B
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