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Exam Code: CPC
Exam Name: Certified Professional Coder (CPC) Exam
Vendor: AAPC

60 Questions & Answers
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NEW QUESTION: 1
What Objects can the Mass Delete Tool be used with?
Choose 3 answers.
A. Custom Objects
B. Accounts
C. Leads
D. Solutions
Answer: B,C,D

NEW QUESTION: 2
When you set up Cisco TMS for provisioning, which option must be configured and properly licensed?
A. Cisco TelePresence EX90
B. Cisco Unity Connection
C. Cisco VCS
D. Cisco UCM
Answer: C
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 3

A. sslconfig
B. tlsconifg
C. sslciphers
D. certconfig
Answer: A

NEW QUESTION: 4
This question presents independent factual situations an auditor might encounter in conducting an audit.
List B represents the report modifications (if any) that would be necessary. Select as the best answer for
each item, the action the auditor normally would take. The report modifications in List B may be selected
once, more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations.
- The conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
An entity discloses in the notes to the financial statements certain lease obligations. The auditor believes
that the failure to capitalize these leases is a departure from generally accepted accounting principles.
List B
Report Modifications
A. Issue the standard auditor's report without modification.
B. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the opinion paragraph.
C. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the opinion paragraph.
D. Describe the circumstances in an explanatory paragraph following the opinion paragraph without
modifying the three standard paragraphs.
E. Describe the circumstances within the scope and opinion paragraphs without adding an explanatory
paragraph.
F. Describe the circumstances within the scope paragraph without adding an explanatory paragraph.
G. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the scope and opinion paragraphs.
H. Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.
I. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph without
modifying the three standard paragraphs.
J. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the scope and opinion paragraphs.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is the correct modification. The circumstances should be described in an explanatory
paragraph preceding the opinion paragraph and the opinion paragraph should be modified.


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