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NEW QUESTION: 1
When communicating internal control related matters noted in an audit of a nonissuer, an auditor's report
issued on significant deficiencies should indicate that:
A. The purpose of the audit was to report on the financial statements and not to provide assurance on
internal control.
B. A material weakness exists when the deficiencies noted were not detected within a timely period by
employees in the normal course of performing their assigned functions.
C. Errors or fraud may occur and not be detected because there are inherent limitations in any internal
control.
D. The issuance of an unqualified opinion on the financial statements may be dependent on corrective
follow-up action.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Any report issued on significant deficiencies should indicate that the purpose of the
audit was to report on the financial statements and not to provide assurance on internal control.
Choice "A" is incorrect. A statement that errors or irregularities may occur and not be detected due to
inherent limitations in internal control is included in the report when an auditor is engaged to express an
opinion on internal control, not when the auditor is reporting as part of an audit.
Choice "B" is incorrect. The issuance of an unqualified opinion on the financial statements is never
dependent on corrective follow-up action.
Choice "C" is incorrect. A control deficiency (and not necessarily a material weakness) exists when
deficiencies are not detected within a timely period by employees in the normal course of performing their
assigned functions.

NEW QUESTION: 2
HOTSPOT




Answer:
Explanation:

Explanation:

Note: Lync has a Client Version Policy that allows you to allow or reject registrations from certain client versions.
Here the Lync server 2013 clients are blocked because they have too new version number.

NEW QUESTION: 3
Among adults, body fluids are primarily intracellular with slightly less extracellular fluid. In infants and
children, all of the following but one is true about extracellular fluid:
A. At three years of age, the balance between ICF and ECF is more like that in adults
B. At birth, more than half of the child's weight is ECF
C. Infants and children have proportionately less extracellular fluid than adults
D. three years of age, the extracellular fluid is about 45% from interstitial fluid, plasma, and transcellular
fluid
Answer: C
Explanation:
In infants and children, all of the listed facts are true about extracellular fluid except that
infants and children have proportionately less extracellular fluid than adults. They actually have
proportionately more extracellular fluid as compared to adults.