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NEW QUESTION: 1
For each of the following statements, select Yes if the statement is true. Otherwise, select No. NOTE: Each correct selection is worth one point.
Answer:
Explanation:
NEW QUESTION: 2
In reviewing the financial statements of a nonissuer, an accountant is required to modify the standard
review report for which of the following matters?
A. Option B
B. Option D
C. Option C
D. Option A
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Modifications are made to the standard review report only when there is a departure
from generally accepted accounting principles. Neither an inability to assess risk nor a discovery of internal
control deficiencies constitutes a departure from GAAP, and therefore neither would result in a modified
review report. Note that assessing the risk of material misstatement due to fraud is a requirement of an
audit, not a review. Also, note that testing of internal control is not required in a review of financial
statements of a nonissuer.
Choices "A", "B", and "C" are incorrect, based on the above Explanation.
NEW QUESTION: 3
One task of the requirements engineer is negotiation of requirements. At this point, conflicts between the stakeholders may be discovered. These must then be resolved. In this process, a differentiation is made between various kinds of conflict. Which two of the listed conflicts are least suitable for handling by the requirements engineer? (1 Point)
A. Cost conflict
B. Architectural conflict
C. Structural conflict
D. Value conflict
E. Subject matter conflict
Answer: A,B
Explanation:
Reference: http://www.certifiedre.de/fileadmin/IREB/Lehrplaene/IREB_cpre_syllabus_FL_en_v21.pdf (page 26, requirements negotiation)
NEW QUESTION: 4
In which two of the following situations would you simulate an integration? (Choose Two)
A. The service is not available yet.
B. The service has slow response times.
C. You need to test each flow path in the case processing.
D. The connector is configured to use global resource settings.
Answer: A,D