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NEW QUESTION: 1
Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over
financial reporting?
A. A prospective engagement to project, for a period of time not to exceed one year, and report on the
expected benefits of the entity's internal control.
B. An audit engagement to render an opinion on the entity's internal control.
C. A consulting engagement to provide constructive advice to the entity on its internal control.
D. An attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An engagement to report on an entity's internal control is best described as an
attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
Choice "B" is incorrect. An audit involves expressing (or disclaiming) an opinion on historical financial
statements. An engagement to report on internal control is an attestation engagement and not an audit.
Thus, the engagement is covered under the attestation standards rather than GAAS.
Choice "C" is incorrect. A prospective engagement is not appropriate for a report on internal control. In
fact, the CPA's report includes an "inherent limitations" paragraph stating that projections of the internal
control evaluation to the future are risky, since conditions or the degree of compliance may change.
Choice "D" is incorrect. In a consulting engagement, the practitioner develops findings, conclusions, and
recommendations, but does not report on an assertion that is the responsibility of another party. When a
CPA reports on an entity's internal control, he or she is in effect reporting on management's assertion.

NEW QUESTION: 2
Which two should be considered when enabling Application Learning in an environment? (Select two.)
A. Application Learning can be used without using application-based firewall rules, Application Control rules, or Centralized Exceptions.
B. Application Learning requires Virus and Spyware Protection.
C. Application Learning should be deployed on a small group of systems in the enterprise.
D. Application Learning can generate significant CPU or memory use on a Symantec Endpoint Protection Manager.
E. Application Learning is dependent on a properly configured firewall.
Answer: C,D

NEW QUESTION: 3
Comparing an Oracle Exadata to an E870, what advantage does an E870 have when compared to the Exadata?
A. E870 provides support for SSD.
B. E870 provides an ability to add cores and memory in a more granular manner.
C. E870 provides more cores for greater scaling.
D. E870 supports the Oracle 12c database.
Answer: B

NEW QUESTION: 4
You work in an office and you are assigned with the task of preparing a report. There are some numerical data in the report. How will you represent the numerical data in the report?
A. Write data using tabs.
B. Write data in columns.
C. Make a table.
D. Make a chart.
Answer: C
Explanation:
A table is the collection of information arranged in rows and columns. Each intersection of a row and a column is known as a cell. A table is useful in representing numerical data. Answer option D is incorrect. A chart is used to show numeric data graphically. It is often used to represent the relationship between different parts of data. It also helps in understanding the large quantity of data easily. Answer option A is incorrect. Columns are used to divide the text to make it more readable. It is used for writing articles as written in a newspaper.Answer option C is incorrect. Writing data using tabs will not look presentable.