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NEW QUESTION: 1
ABC.com wants to ensure that no changes are made to unposted journals that come in from their subledgers. At which setup can you control this?
A. journal sources
B. journal categories
C. set of books
D. journal approval
E. This is not possible, because changes can be made before posting.
Answer: A
NEW QUESTION: 2
Choose:
A. End user
B. Sigma
C. HRM
D. Attachments
E. Logistics
Answer: D,E
NEW QUESTION: 3
A printer on the second floor is not printing for anyone. However, the printer has power and displays ready on the LCD
display. There is paper in the trays and the toner was recently changed. The system administrator goes to the location
with a laptop and tests the network port and is able to connect. Jobs are being queued on the local machines. Which
of the following should the system administrator do to get the printer functioning again?
A. Verify the server's print spooler service is running
B. Attach the printer directly to the laptop and print a test page
C. Move the printer to a known good port and connect to the network
D. Replace the network cable to the printer
Answer: A
NEW QUESTION: 4
When there is a significant change in accounting principle, an auditor's report should refer to the lack of
consistency in:
A. The scope paragraph.
B. An explanatory paragraph between the second paragraph and the opinion paragraph.
C. An explanatory paragraph following the opinion paragraph.
D. The opinion paragraph.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. When there is a significant change in accounting principle, the auditor's report
should refer to the lack of consistency in an explanatory paragraph following the opinion paragraph. The
explanatory paragraph should identify the change and refer to the note in the FS that discusses the
change in detail. The auditor's concurrence with the change in GAAP is implicit, unless he or she takes
exception.
Choice "A" is incorrect. Lack of consistency is not a scope limitation.
Choice "B" is incorrect. An explanatory paragraph is often inserted between the second paragraph and
opinion paragraph. However, where a change is accounted for in accordance with GAAP, the explanatory
paragraph should follow the unqualified opinion paragraph.
Choice "C" is incorrect. The lack of consistency would not be disclosed in an opinion paragraph unless the
auditor does not concur and wishes to qualify the opinion. In such case an explanatory paragraph would
precede the opinion paragraph and the opinion paragraph would be qualified.