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NEW QUESTION: 1
An auditor's special report on financial statements prepared in conformity with the cash basis of accounting
should include a separate explanatory paragraph before the opinion paragraph that:
A. Explains how the results of operations differ from financial statements prepared in conformity with
generally accepted accounting principles.
B. States whether the financial statements are fairly presented in conformity with another comprehensive
basis of accounting.
C. Justifies the reasons for departing from generally accepted accounting principles.
D. Refers to the note to the financial statements that describes the basis of accounting.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An auditor's special report on financial statements prepared in conformity with the
cash basis of accounting should include a separate explanatory paragraph before the opinion paragraph
that refers to the note to the financial statements that describes the basis of accounting.
Choice "A" is incorrect. The auditor should not include a separate explanatory paragraph that justifies the
reasons for any departure from GAAP.
Choice "B" is incorrect. The opinion paragraph (not the preceding explanatory paragraph) states whether
the financial statements are fairly presented in conformity with the other comprehensive basis of
accounting.
Choice "D" is incorrect. The auditor's report does not explain the differences between GAAP and the
OCBOA, but merely states that they are different.
NEW QUESTION: 2
The modulation methods adopted by DSSS are BPSK and QPSK respectively.
A. True
B. False
Answer: A
NEW QUESTION: 3
Which two options are types of MFP that can be performed? (Choose two.)
A. AES-CCMP
B. infrastructure
C. message integrity check
D. RSN
E. client
Answer: B,E