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NEW QUESTION: 1
An accountant is asked to issue a review report on the balance sheet, but not on other related statements.
The scope of the inquiry and analytical procedures has not been restricted, but the client failed to provide a
representation letter. Which of the following should the accountant issue under these circumstances?
A. Review report with a disclaimer.
B. Review report with a qualification.
C. Compilation report with the client's consent.
D. Review report and footnote exceptions.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. A management representation letter is required for a review engagement. If no
representation letter is provided, the review is incomplete and a no review report may be issued. Since
there is no requirement for a representation letter in relation to a compilation engagement, the
engagement may be changed to a compilation engagement (with the client's consent).
Choices "A", "B", and "C" are incorrect. Incomplete reviews do not result in any sort of modification to the
review report; rather, no review report may be issued.
NEW QUESTION: 2
Section B (2 Mark)
Regular collateralized debt obligations (CDO) have been surpassed by:
A. Total return swaps
B. Synthetic collateralized debt obligations
C. Credit swaps
D. Credit options
Answer: B
NEW QUESTION: 3
Data Acquisition is the process of imaging or otherwise obtaining information from a digital device and its peripheral equipment and media
A. False
B. True
Answer: B
NEW QUESTION: 4
What would be the recommended Enterprise Planning and Budgeting Cloud (EPBC) cube architecture for a company wanting to enable the Financials and Capital frameworks, as create a Detailed Sales Forecasting cube with complex allocations and calculations, corresponding sales reporting cube, and consolidated reporting cube?
A. 3 custom BSO cubes, 2 ASO cubes
B. 3 BSO cubes (1 required for the frameworks + 2 custom BSO cubes), 2 ASO cubes
C. 2 BSO cubes (1 required for the frameworks + 1 custom BSO cube), 2 ASO cubes
D. 3 BSO cubes (2 required for the frameworks + 1 custom BSO cube), 2 ASO cubes
Answer: D
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