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NEW QUESTION: 1
Before accepting an engagement to audit a new client, a CPA is required to obtain:
A. An understanding of the prospective client's industry and business.
B. A preliminary understanding of the prospective client's control environment.
C. The prospective client's signature to the representation letter.
D. The prospective client's consent to make inquiries of the predecessor auditor, if any.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Inquiry of the predecessor auditor is a required pre-acceptance procedure. However,
consent of the prospective client must be obtained before a CPA can make such inquiries of the
predecessor auditor.
Choice "A" is incorrect. Obtaining an understanding of the client's industry and business is a planning
procedure performed after an engagement is accepted.
Choice "B" is incorrect. A management representation letter is not obtained until the end of the audit.
Choice "C" is incorrect. Obtaining a preliminary understanding of the client's control environment is an
audit procedure (required by the second standard of fieldwork) that would be performed after an
engagement is accepted.
NEW QUESTION: 2
Universal Containers sells a subscription Product Y that is sometimes sold in yearly segments and sometimes sold in quarterly segments. How should the Admin configure price dimensions for Product Y to allow the User to determine segment length?
A. Create two price dimensions, one with Type set to Yearly, the other with Type set to Quarterly.
B. Add the "Segment Type" field to the Segment Line Editor field set on the Quote Line object.
C. Create one price dimension with Type set to Custom.
D. Create one price dimension with Type set to Yearly and Allow Override set to True.
Answer: C
NEW QUESTION: 3
You attempt to update your video driver. Your screen stops responding.
You need to be able to restore the previous video driver.
Which Windows feature should you use?
A. Disk Cleanup
B. Disk Defragmenter
C. Check Disk (Chkdsk)
D. Safe Mode
Answer: D
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