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NEW QUESTION: 1
When performing an engagement to review a nonissuer's financial statements, an accountant most likely
would:
A. Obtain an understanding of the entity's internal control.
B. Ask about actions taken at board of directors' meetings.
C. Limit the distribution of the accountant's report.
D. Confirm a sample of significant accounts receivable balances.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. A review is based on inquiry and analytical procedures. The accountant should
inquire about actions authorized by the stockholders, the board of directors, or other management groups.
Choice "A" is incorrect. The accountant is not required to obtain an understanding of internal control in a
review engagement under SSARS. An understanding would be required in an audit or in a review of the
interim financial statements of a public entity, conducted under auditing (PCAOB) standards.
Choice "B" is incorrect. Distribution of a review report is not limited; however, each page of the financial
statements should be marked, "See Accountant's Review Report."
Choice "C" is incorrect. Confirmation is an auditing procedure used to corroborate stated account
balances. A review is based on inquiry and analytical procedures, and would not include confirmation of
balances.
NEW QUESTION: 2
管理者は、記事マネージャーがカスタム記事フィールドに指定された値を使用するようにするにはどうすればよいですか？
A. ページレイアウトにフィールドが必要です。
B. 記事に数式フィールドを作成します。
C. レコードタイプのフィールド依存関係を使用します。
D. 要件ごとに異なるレコードタイプを作成します。
Answer: B
NEW QUESTION: 3
Welche der folgenden Empfehlungen ist die BESTE für die Festlegung einer Richtlinie zur Informationssicherheit?
A. Die Richtlinie sollte vom IS-Management entwickelt werden
B. Die Entwicklung und Genehmigung sollte vom Geschäftsbereichsmanagement überwacht werden.
C. Die Richtlinie sollte vom Sicherheitsadministrator entwickelt werden.
D. Die Richtlinien und Richtlinien sollten von der Personalabteilung entwickelt werden.
Answer: B
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