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NEW QUESTION: 1
Which of the following professional services would be considered an attestation engagement?
A. Advocating on behalf of a client about trust tax matters under review by the Internal Revenue Service.
B. Preparing the income statement and balance sheet for one year in the future based on client
expectations and predictions.
C. Advising management in the selection of a computer system to meet business needs.
D. Providing financial analysis, planning, and capital acquisition services as a part-time, in-house
controller.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Preparing future financial statements constitutes a compilation of prospective
financial statements, which is considered to be an attestation service.
Choices "A" and "C" are incorrect. Attestation engagements specifically exclude advocacy services and
consulting services.
Choice "B" is incorrect. Attest engagements include those in which a practitioner is engaged to issue or
does issue an examination, a review, or an agreed-upon procedures report on subject matter, or on an
assertion about the subject matter, that is the responsibility of another party, as well as engagements
related to prospective financial statements. Performing the role of in-house controller part-time does not fit
into any of these categories.

NEW QUESTION: 2
経費タイプのアカウントとして設定されているメンバーのデータを、収入タイプのアカウントとして設定されている親に集計する場合、Financial Consolidation and Closeは何をしますか？
A. 親に集計された金額を減算します。
B. 集計された金額を親に追加します。
C. この設定は、親への集約には影響しません。
D. このアカウントにデータを読み込むことはできません。
Answer: B
Explanation:
Reference:
aggregation_consolidation_operator.html

NEW QUESTION: 3
What is a characteristic of the UDP protocol?
A. UDP can detect when a server is down.
B. UDP offers information about a non-existent server
C. UDP offers best-effort delivery
D. UDP can detect when a server is slow
Answer: C
Explanation:
https://www.cisco.com/c/en/us/support/docs/security-vpn/remote-authentication-dial-user-service-radius/13838-10.html