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Exam Code: CIMAPRA19-F03-1
Exam Name: F3 Financial Strategy
Vendor: CIMA

60 Questions & Answers
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NEW QUESTION: 1
Blue, CPA, has been asked to render an opinion on the application of accounting principles to a specific
transaction by an entity that is audited by another CPA. Blue may accept this engagement, but should:
A. Consult with the continuing CPA to obtain information relevant to the transaction.
B. Report the engagement's findings to the entity's audit committee, the continuing CPA, and
management.
C. Disclaim any opinion that the hypothetical application of accounting principles conforms with generally
accepted accounting principles.
D. Notify the entity that the report is for the general use of all interested parties.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. When rendering an opinion on the application of accounting principles to a specific
transaction, the reporting CPA should consult with the continuing CPA to obtain information relevant to the
transaction.
Choice "B" is incorrect. The reporting CPA has no obligation to report the engagement's findings to the
continuing CPA. Generally, the report would be addressed to the requesting party (e.g., management, the
board of directors, etc.).
Choice "C" is incorrect. There is no disclaimer in the report; however, the CPA does state that the
preparers of the financial statements are responsible for proper accounting treatment.
Choice "D" is incorrect. Use of the report is restricted to specified parties.

NEW QUESTION: 2
Given the following files in doc directory:
-Index.htm -Service.html -Logo.gif -Title.jpg
And the code fragment:

What is the result, if doc is present in the current directory?
A. index.htm
B. index.htm userguide.txt logo.gif
C. index.htm service.html userguide.txt logo.gif
D. No output is produced.
Answer: A
Explanation:
The Glob search expression is defined through "glob:*.htm, html, xml"
Only the file name index.htm matches this pattern.

NEW QUESTION: 3
Refer to the exhibit above and click on the IETF Routing tab in the top left corner to help with this question. A developer is trying to update the routing instance by adding a new route to the routes list using the URL in the exhibit. What action must be taken to fix the error being received?


A. Change the URL to ''/ietf-routing:routing-instance/default''.
B. Change the url to ''/ietf-routing:routing/routing-instance=default''.
C. Update the authorization credentials.
D. Fix the body being sent to update the routes list.
E. Change the HTTP Method being used to make the change
Answer: B


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