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NEW QUESTION: 1
In which situation is the Case Contact notified when a support representative adds a new case comment?
A. The System Administrator configures the Case Auto-Response Rules.
B. The Support Representative uses the Send Email Action on the Case Feed.
C. The Support Representative posts the comment to the Case Chatter Feed.
D. The System Administrator enables Case Comment Notification to Contacts.
Answer: D
NEW QUESTION: 2
Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over
financial reporting?
A. A consulting engagement to provide constructive advice to the entity on its internal control.
B. An audit engagement to render an opinion on the entity's internal control.
C. A prospective engagement to project, for a period of time not to exceed one year, and report on the
expected benefits of the entity's internal control.
D. An attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An engagement to report on an entity's internal control is best described as an
attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
Choice "B" is incorrect. An audit involves expressing (or disclaiming) an opinion on historical financial
statements. An engagement to report on internal control is an attestation engagement and not an audit.
Thus, the engagement is covered under the attestation standards rather than GAAS.
Choice "C" is incorrect. A prospective engagement is not appropriate for a report on internal control. In
fact, the CPA's report includes an "inherent limitations" paragraph stating that projections of the internal
control evaluation to the future are risky, since conditions or the degree of compliance may change.
Choice "D" is incorrect. In a consulting engagement, the practitioner develops findings, conclusions, and
recommendations, but does not report on an assertion that is the responsibility of another party. When a
CPA reports on an entity's internal control, he or she is in effect reporting on management's assertion.
NEW QUESTION: 3
A. Option C
B. Option D
C. Option B
D. Option A
Answer: C
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