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NEW QUESTION: 1
Before reissuing the prior year's auditor's report on the financial statements of a former client, the
predecessor auditor should obtain letters of representation from the:
A. Former client's management and the board of directors.
B. Former client's board of directors and the successor auditor.
C. Former client's attorney and management.
D. Successor auditor and the former client's management.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Before reissuing the prior year's auditor's report on the financial statements of a
former client, the auditor should:
1) read the financial statements of the current period;
2) compare the prior-period information that the auditor reported on with the financial statements to be
presented for comparative purposes;
3) obtain a letter of representation from the successor auditor;
4) obtain a letter of representation from the former client's management. The representation letter from the
successor auditor will state whether the successor's audit revealed any issues of a material nature that
might affect the previous financial statements. The representation letter from the former client's
management will indicate whether its previous representations are still accurate and whether there have
been any subsequent events affecting the previous financial statements.
Choices "A", "B", and "C" are incorrect. The predecessor does not request representation letters from the
former client's board of directors or attorney.
NEW QUESTION: 2
Universal Containers (UC) employees have Salesforce access from restricted IP ranges only, to protect against unauthorised access. UC wants to roll out the Salesforce1 mobile app and make it accessible from any location. Which two options should an Architect recommend? Choose 2 answers
A. Relax the IP restrictions in the Connect App settings for the Salesforce1 mobile app.
B. Relax the IP restriction with a second factor in the Connect App settings for Salesforce1 mobile app.
C. Use Login Flow to bypass IP range restriction for the mobile app.
D. Remove existing restrictions on IP ranges for all types of user access.
Answer: A,B
NEW QUESTION: 3
Activity A is worth $300, is 100% complete, and actually cost $350. Activity B is worth $100, is 95% complete, and actually cost $85 so far. Activity C is worth $200, is 75% complete, and has cost $175 so far. The total budget is $1500. What is the cost variance for the activities listed?
A. $0.84
B. -$65.00
C. $65.00
D. -$57.50
Answer: B