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NEW QUESTION: 1
Event types in sub ledger accounting are groupings of ________.
A. Accounts
B. Event classes
C. Event entities
D. Event models
E. Events
Answer: B
NEW QUESTION: 2
data work.accounting;
set work.department;
length jobcode $ 12;
jobcode='FAl';
run;
A. Option A
B. Option C
C. Option D
D. Option B
Answer: D
NEW QUESTION: 3
Given: What is the result?
A. Out of limits hEllOjAvA!
B. hEllOjAvA!
C. Hello java!
D. Out of limits
Answer: A
NEW QUESTION: 4
Before accepting an engagement to audit a new client, an auditor is required to:
A. Prepare a memorandum setting forth the staffing requirements and documenting the preliminary audit
plan.
B. Obtain an understanding of the entity and its environment, including its internal control.
C. Discuss the management representation letter with the prospective client's audit committee.
D. Make inquiries of the predecessor auditor after obtaining the consent of the prospective client.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Prior to acceptance of a new engagement, an auditor must attempt to communicate
with the predecessor auditor. Inquiry is important because the predecessor auditor may provide
information critical to the acceptance decision. Under the Rules of the Code of Professional Conduct, the
auditor must first request the client's permission.
Choice "B" is incorrect. Although the auditor is required to obtain an understanding of the entity and its
environment, including its internal control, this typically happens after the engagement is accepted, not
before.
Choice "C" is incorrect. A planning memo setting forth staff requirements and documenting the preliminary
audit plan is usually prepared after accepting an engagement.
Choice "D" is incorrect. A management representation letter is usually obtained at the conclusion of the
audit and is dated as of the date of auditor's report.
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