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NEW QUESTION: 1
This question consists of an item pertaining to possible deficiencies in an accountant's review report.
Jordan & Stone, CPAs, audited the financial statements of Tech Co., a nonissuer, for the year ended
December 31, 20X1, and expressed an unqualified opinion. For the year ended December 31, 20X2, Tech
issued comparative financial statements. Jordan & Stone reviewed Tech's 20X2 financial statements and
Kent, an assistant on the engagement, drafted the accountants' review report below. Land, the
engagement supervisor, decided not to reissue the prior year's auditors' report, but instructed Kent to
include a separate paragraph in the current year's review report describing the responsibility assumed for
the prior year's audited financial statements. This is an appropriate reporting procedure. Land reviewed
Kent's draft and indicated in the Supervisor's Review Notes below that there were several deficiencies in
Kent's draft.
Accountant's Review Report
We have reviewed and audited the accompanying balance sheets of Tech Co. as of December 31, 20X2
and 20X1, and the related statements of income, retained earnings, and cash flows for the years then
ended, in accordance with Statements on Standards for Accounting and Review Services issued by the
American Institute of Certified Public Accountants and generally accepted auditing standards. All
information included in these financial statements is the representation of the management of Tech Co. A
review consists principally of inquiries of company personnel and analytical procedures applied to financial
data. It is substantially less in scope than an audit in accordance with generally accepted auditing
standards, the objective of which is the expression of an opinion regarding the financial statements taken
as a whole. Based on our review, we are not aware of any material modifications that should be made to
the accompanying financial statements. Because of the inherent limitations of a review engagement, this
report is intended for the information of management and should not be used for any other purpose. The
financial statements for the year ended December 31, 20X1, were audited by us and our report was dated
March 2, 20X2. We have no responsibility for updating that report for events and circumstances occurring
after that date.
Jordan and Stone, CPAs
March 1, 20X3
Supervisor's Review Notes
There should be a statement that no opinion is expressed on the current year's financial statements in the
second (scope) paragraph.
A. Correct
B. Incorrect
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Correct. Because the auditors do substantially less work in a review than in an audit, the auditors should
state that they do not express an opinion.

NEW QUESTION: 2
You need to determine user licensing options for Dynamics 365 Finance + Operations (on-premises).
Which type of license should you recommend? To answer, drag the appropriate licenses to the correct users.
Each license may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

Explanation

NEW QUESTION: 3
A developer at an organization created a MetaBot that enters data into several text fields of an application. The entry is done using local MetaBot variables. Other developers in the organization also want to use this MetaBot to enter a different set of values into the same fields of the application.
How can they share and reuse the MetaBot?
A. Share the MetaBot code using a shared network location and then map data read from task bots to MetaBot variables
B. Share the MetaBot code using any external drive and then modify the MetaBot variables inside the MetaBot code with the different data set
C. Share the MetaBot code via email and then map data read from task bots to MetaBot variables
D. Share the MetaBot code via control room and then map data read using task bot variables to MetaBot variables
Answer: A

NEW QUESTION: 4
Which IPS appliance signature engine inspects IPv6 Layer 3 traffic?
A. Atomic IP Advanced
B. Meta
C. Fixed
D. Atomic IP
E. Service
Answer: A

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