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NEW QUESTION: 1
Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over
financial reporting?
A. An audit engagement to render an opinion on the entity's internal control.
B. A prospective engagement to project, for a period of time not to exceed one year, and report on the
expected benefits of the entity's internal control.
C. An attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
D. A consulting engagement to provide constructive advice to the entity on its internal control.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An engagement to report on an entity's internal control is best described as an
attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
Choice "B" is incorrect. An audit involves expressing (or disclaiming) an opinion on historical financial
statements. An engagement to report on internal control is an attestation engagement and not an audit.
Thus, the engagement is covered under the attestation standards rather than GAAS.
Choice "C" is incorrect. A prospective engagement is not appropriate for a report on internal control. In
fact, the CPA's report includes an "inherent limitations" paragraph stating that projections of the internal
control evaluation to the future are risky, since conditions or the degree of compliance may change.
Choice "D" is incorrect. In a consulting engagement, the practitioner develops findings, conclusions, and
recommendations, but does not report on an assertion that is the responsibility of another party. When a
CPA reports on an entity's internal control, he or she is in effect reporting on management's assertion.
NEW QUESTION: 2
You want to query the VARCHAR column ' code' values that match:
---
Start with "p"
End with "_"
Contain more than 3 characters
Assume that sql_mode is blank.
Which two queries select only those rows?
A. SELECT code FROM operations WHERE code LIKE "p%%_";
B. SELECT code FROM operations WHERE code LIKE "p_\%\_";
C. SELECT code FROM operations WHERE code LIKE "p%_\_";
D. SELECT code FROM operations WHERE code LIKE "p_%_%;_"ESCAPE "/";
E. SELECT code FROM operations WHERE code LIKE " '%'%_' "ESCAPE " ' '';
Answer: A,C
NEW QUESTION: 3
Which statement about IP-directed broadcast is true?
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B. All switches in the network forward an IP-directed broadcast in the same way they forward unicast IP packets
C. An IP-directed broadcast is a packet whose destination address is a multicast group to send the packet to a group of hosts in a local or remote network
D. An IP-directed broadcast is an IP packet whose destination address is a valid unicast address, but which originates from a node that is itself part of that destination subnet
Answer: A
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