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NEW QUESTION: 1
This PeopleCode statement appears in a PreBuild program:
&Object = GetLevelOO ; Which two statements are true?
A. &Object is a stand-alone rowset.
B. &Object is a stand-alone row.
C. &Object represents the entire component buffer.
D. &Object is a Record object that contains the level 0 record.
E. &Object is a Rowset object that contains the level 0 row.
F. &Object is a Row object that contains the level 0 rowset.
Answer: B
NEW QUESTION: 2
What are the two nonquantitative job evaluation methods?
A. Job component and point factor
B. Market-based and job content
C. Ranking and classification
Answer: C
NEW QUESTION: 3
When engaged to express an opinion on a nonissuer's internal control, an accountant should:
A. Disclaim an opinion on whether the system taken as a whole is sufficient to prevent or detect material
errors or irregularities.
B. Qualify any opinion concerning management's assertion that the cost of correcting any weaknesses
exceeds the benefits.
C. Keep informed of events subsequent to the date of the report that might have affected the accountant's
opinion.
D. Obtain management's written assertions regarding whether the company has maintained effective
internal control.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An auditor should obtain management's written assertion about the effectiveness of
the entity's internal control.
Choice "B" is incorrect. The accountant should disclaim (not qualify) an opinion on management's
assertions that the cost of correcting weaknesses exceeds the benefits.
Choice "C" is incorrect. The accountant has no responsibility to evaluate the effect of subsequent events.
In fact, the report on an entity's internal control specifically states that projections of the internal control
evaluation to future periods is inappropriate.
Choice "D" is incorrect. The accountant does provide an opinion (and not a disclaimer) on the effective
operation of internal control.
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