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NEW QUESTION: 1
Which of the following statements should be included in an accountant's standard report based on the
compilation of a nonissuer's financial statements?
A. A compilation is limited to presenting in the form of financial statements information that is the
representation of management.
B. A compilation is not designed to detect material modifications that should be made to the financial
statements.
C. A compilation is substantially less in scope than an audit in accordance with generally accepted
auditing standards.
D. A compilation consists principally of inquiries of company personnel and analytical procedures applied
to financial data.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The accountant's compilation report should state that a compilation is limited to
presenting in the form of financial statements information that is the representation of management.
Choice "A" is incorrect. A review (not a compilation) consists principally of inquiries of management and
analytical procedures applied to financial data.
Choice "C" is incorrect. While a compilation is not designed to detect material misstatements in the
financial statements, no mention of this limitation is made in the compilation report.
Choice "D" is incorrect. The review report states that a review is substantially less in scope than an audit in
accordance with GAAS.
NEW QUESTION: 2
A project manager needs the project team to make a group decision. Which of the following is a method that can be used to reach a group decision?
A. Expert judgment
B. Brainstorming
C. Majority
D. SWOT analysis
Answer: C
NEW QUESTION: 3
View the Exhibit and examine the structure of CUSTOMERStable.
Using the CUSTOMERStable, you need to generate a report that shows an increase in the credit limit by
15% for all customers. Customers whose credit limit has not been entered should have the message "Not Available" displayed.
Which SQL statement would produce the required result?
A. SELECT NVL(cust_credit_limit), 'Not Available') "NEW CREDIT"
FROM customers;
B. SELECT NVL(cust_credit_limit * .15), 'Not Available') "NEW CREDIT"
FROM customers;
C. SELECT NVL (TO CHAR(cust_credit_limit * .15), 'Not Available') "NEW CREDIT" FROM customers;
D. SELECT TO_CHAR (NVL(cust_credit_limit * .15), 'Not Available') "NEW CREDIT" FROM customers;
Answer: C
NEW QUESTION: 4
DRAG DROP
Answer:
Explanation:
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