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NEW QUESTION: 1
To be effective, analytical procedures in the overall review stage of an audit engagement should be
performed by:
A. The CPA firm's quality control manager or partner who has responsibility for the firm's peer review
program.
B. A manager or partner who has a comprehensive knowledge of the client's business and industry.
C. The managing partner who has responsibility for all audit engagements at that practice office.
D. The staff accountant who performed the substantive auditing procedures.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The manager and partner on a specific job generally bear a great deal of
responsibility for the audit and the report. Typically, they would perform analytical procedures during the
final review stage, to evaluate overall financial statement presentation and to assess the conclusions
reached. In order to evaluate the results of the analysis and to perform an effective review, the manager or
partner should have a comprehensive knowledge of the client's business and the industry.
Choice "A" is incorrect. It is more effective to have a manager or partner perform this review rather than a
staff accountant, because the manager or partner is generally more experienced and knowledgeable, and
because it provides a double check on the work of the staff accountant.
Choices "B" and "D" are incorrect. The managing partner and the quality control manager or partner might
not have a comprehensive knowledge of the client's business and industry.

NEW QUESTION: 2
The business analyst (BA) presented a concept model during a requirements walk through to the project sponsor, implementation subject matter expert and operational support start. While the presentation was clear to the project sponsor the other stakeholders were unsure about the impacts to their respective daily tasks.
What should the BA include in the next walk through, so that all stakeholders have a better understanding of the requirements?
A. An information management model to identify requirement gaps
B. A capability model to illustrate strategic objectives
C. An appropriate level of abstraction to support differing viewports
D. A governance architecture to contextual