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NEW QUESTION: 1


A. Option C
B. Option D
C. Option B
D. Option A
Answer: D

NEW QUESTION: 2
変更がインシデントにリンクされている場合、変更が更新されると、インシデントの状態は自動的に保留に変更されます。
A. 偽
B. 本当
Answer: A

NEW QUESTION: 3
Which of the following are the major tasks of risk management?
Each correct answer represents a complete solution. Choose two.
A. Building Risk free systems
B. Risk identification
C. Assuring the integrity of organizational data
D. Risk control
Answer: B,D

NEW QUESTION: 4
Moore, CPA, has been asked to issue a review report on the balance sheet of Dover Co., a nonissuer.
Moore will not be reporting on Dover's statements of income, retained earnings, and cash flows. Moore
may issue the review report provided the:
A. Balance sheet is not to be used to obtain credit or distributed to creditors.
B. Scope of the inquiry and analytical procedures has not been restricted.
C. Specialized accounting principles and practices of Dover's industry are disclosed.
D. Balance sheet is presented in a prescribed form of an industry trade association.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. An accountant may issue a review report on one financial statement, such as a
balance sheet, and not on other related financial statements, if the scope of the accountant's inquiry and
analytical procedures has not been restricted.
Choice "A" is incorrect. The balance sheet need not be presented in a prescribed form of an industry trade
association.
Choice "C" is incorrect. There is no limitation on the use of a reviewed financial statement.
Choice "D" is incorrect. Specialized accounting principles should be considered by the accountant when
performing the review, but need not be disclosed.