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NEW QUESTION: 1
This question presents independent factual situations an auditor might encounter in conducting an audit.
List B represents the report modifications (if any) that would be necessary. Select as the best answer for
each item, the action the auditor normally would take. The report modifications in List B may be selected
once, more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations.
- The conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
A principal auditor decides to take responsibility for the work of another CPA who audited a wholly-owned
subsidiary of the entity and issued an unqualified opinion. The total assets and revenues of the subsidiary
represent 17% and 18%, respectively, of the total assets and revenues of the entity being audited.
List B
Report Modifications
A. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the opinion paragraph.
B. Describe the circumstances in an explanatory paragraph following the opinion paragraph without
modifying the three standard paragraphs.
C. Issue the standard auditor's report without modification.
D. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the scope and opinion paragraphs.
E. Describe the circumstances within the scope and opinion paragraphs without adding an explanatory
paragraph.
F. Describe the circumstances within the scope paragraph without adding an explanatory paragraph.
G. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the opinion paragraph.
H. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the scope and opinion paragraphs.
I. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph without
modifying the three standard paragraphs.
J. Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "J" is the correct modification. When assuming responsibility for another auditor's work, the
principal auditor should issue the standard auditor's report without modification.

NEW QUESTION: 2
What are the typical industry sales scenarios for full memory?
A. Hospital HIS system
B. Tax core collection and recovery
C. HPC
D. Anping video surveillance storage
E. Electronic Customs
F. Financial core production and development testing
Answer: A,B,C,E,F

NEW QUESTION: 3
Which statements are true about the Network Time Protocol (NTP)? (Select two.)
A. It can deliver time-stamped messages via a multicast delivery system.
B. Timestamps can be digitally signed with certificates.
C. Timestamps can be digitally signed for verification.
D. It delivers time-stamped messages using TCP to port 123.
E. The most precise time source is a stratum level 16 clock.
Answer: A,C

NEW QUESTION: 4
Where can you disable Askfor Edits options in the route map of a compensation form?
Please choose the correct answer.
Choose one:
A. Under Admin Tools -> Plan Setup -> Settings -> Advanced Settings
B. Under XML -> comp-config section
C. Under Provisioning -> Form Template Administration
D. Under Admin Tools -> Manage Route Maps
Answer: A