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NEW QUESTION: 1
In which case would the accountant be least likely to perform a review of interim financial information
under PCAOB (auditing) standards?
A. Selected quarterly financial data is included in an annual report.
B. The accountant is performing an initial audit of financial statements that include selected quarterly
data.
C. Quarterly financial data is included in the financial statements of a nonissuer.
D. Quarterly reports are required to be filed with the SEC.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A review of data included in financial statements of a nonissuer is performed under
Statements on Standards for Accounting and Review Services, not under PCAOB (auditing) standards. A
review of interim financial information under PCAOB (auditing) standards is only conducted for public
companies (or companies anticipating going public).
Choice "A" is incorrect. When an entity is required by the SEC to file a quarterly report, the SEC also
requires that an independent accountant perform a review (of the interim financial information) in
accordance with PCAOB (auditing) standards before the report is filed.
Choice "B" is incorrect. When a company is required by the SEC to include selected quarterly financial
data in its annual report or in other SEC filings, a review (of the interim financial information) in accordance
with PCAOB (auditing) standards is required.
Choice "D" is incorrect. An accountant performing an initial audit of financial statements that include
selected quarterly data should also perform a review (of the interim financial information) in accordance
with PCAOB (auditing) standards as part of the overall audit.
NEW QUESTION: 2
HPE StoreOnceバックアップシステムから利用可能なバックアップターゲットはどれですか? (2つ選択してください。)
A. iSCSI
B. S3
C. NVMe
D. Catalyst
E. VTL
Answer: D,E
Explanation:
Reference: https://support.hpe.com/hpesc/public/docDisplay?docId=emr_na-c03824941
NEW QUESTION: 3
You have a Microsoft Exchange Online tenant.
A user named User1 has an Exchange Online mailbox.
User1 leaves your company.
You need to configure the user account of User1 to meet the following requirements:
The Microsoft 365 license assigned to User1 must be available for another user.
Manager1 must be able to manage all the contents in the mailbox of User1.
Which three actions should you perform in sequence? To answer, move the appropriate actions from the list of actions to the answer area and arrange them in the correct order.
Answer:
Explanation:
NEW QUESTION: 4
How can you synchronize a product in SAP Hybris Commerce? (2)
A. Select a product in the Product Cockpit and press the Synchronize Product icon.
B. Select a staging catalog in the left-hand navigation of the Product Cockpit and right click to select the
'-' synchronization.
C. Select a product in an online catalog in the BackOffice Administration Cockpit and press the Start '-' Synchronization button.
D. Select a category in the BackOffice Commerce Search Cockpit and right click to select the '-' synchronization.
Answer: A,B
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