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NEW QUESTION: 1
A tax-free rollover of assets between qualified retirement plans for the benefit of a specific individual is permitted so long as it is accomplished within:
A. 60 days
B. 90 days
C. one year
D. 30 days
Answer: A
Explanation:
Explanation/Reference:
Explanation: 60 days. ERISA permits 60 days for rollovers.
NEW QUESTION: 2
Let E(X ) = 1, E(Y ) = 3, Corr(X, Y ) = -0.2, E(X2 ) = 10 and E(Y2 ) = 13. Find the covariance between X and Y
A. None of the above
B. 1.3
C. -1.2
D. -2.8
Answer: C
NEW QUESTION: 3
ISA 570 states that when preparing accounts, management should make an explicit assessment of the entity's ability to continue as a going concern. Most accounting frameworks require management to do so.
When management are making the assessment, the following factors should be considered except
A. Judgements are made on the basis of the information available at the time.
B. Lack of staff to ensure segregation of duties.
C. The degree of uncertainty about the events or conditions being assessed increases significantly the further into the future the assessment is made.
D. The auditor shall inquire of management as to its knowledge of events or conditions and related business risks beyond the period of assessment used by management that may cast significant doubt on the entity's ability to continue as a going concern.
Answer: D
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