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NEW QUESTION: 1
Before accepting an audit engagement, a successor auditor should make specific inquiries of the
predecessor auditor regarding the predecessor's:
A. Evaluation of all matters of continuing accounting significance.
B. Awareness of the consistency in the application of GAAP between periods.
C. Understanding as to the reasons for the change of auditors.
D. Opinion of any subsequent events occurring since the predecessor's audit report was issued.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Before accepting an engagement, the auditor should make specific inquiries of the
predecessor auditor in order to assist the auditor in deciding whether or not to accept the engagement.
Inquiry should include the predecessor's understanding of the reasons for the change in auditors.
Choice "A" is incorrect. The predecessor generally does not provide an opinion on events occurring
subsequent to the issuance of the audit report.
Choice "C" is incorrect. The successor (and not the predecessor) evaluates the consistency in the
application of GAAP. This evaluation occurs after acceptance.
Choice "D" is incorrect. The predecessor generally allows the successor to review audit documentation
related to matters of continuing accounting significance, but this occurs subsequent to acceptance.
NEW QUESTION: 2
Which of these following is recommended to assist in creating preliminary mesh designs and is used by the Aruba Outdoor Planner?
A. Google maps
B. MeshConfig
C. Network Stumbler
D. Google Earth
Answer: D
NEW QUESTION: 3
Nach der Bewertung der jüngsten Änderungen internationaler Standards sollte ein Spezialist für Geldwäschebekämpfung eine verbesserte Due Diligence für Konten von in Betracht ziehen
1. Anwälte.
2. Devisenhändler.
3. Inhaber eines Einzelhandelskontos.
4. Edelmetallhändler.
A. nur 1, 3 und 4
B. Nur 1, 2 und 3
C. Nur 1, 2 und 4
D. Nur 2, 3 und 4
Answer: C