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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. Compilation report with the client's consent.
B. Review report and footnote exceptions.
C. Review report with a qualification.
D. Review report with a disclaimer.
Answer: A
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
XYZ Company is implementing Oracle General Ledger. They want to record and report on
expenses by cost center. Identify three segments that must be defined for XYZ Company's accounting flexfield.(Choose three.)
A. intercompany
B. account
C. balancing
D. project
E. cost center
Answer: B,C,E
NEW QUESTION: 3
A. Mobile devices
B. Network infrastructure
C. Wired SCADA devices
D. All endpoints
E. VPNs
Answer: A