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NEW QUESTION: 1
Daryl, a computer forensics investigator, has just arrived at the house of an alleged computer hacker. Daryl takes pictures and tags all computer and peripheral equipment found in the house. Daryl packs all the items found in his van and takes them back to his lab for further examination. At his lab, Michael his assistant helps him with the investigation. Since Michael is still in training, Daryl supervises all of his work very carefully.
Michael is not quite sure about the procedures to copy all the data off the computer and peripheral devices. How many data acquisition tools should Michael use when creating copies of the evidence for the investigation?
A. Four
B. One
C. Two
D. Three
Answer: C

NEW QUESTION: 2
An accountant who reviews the financial statements of a nonissuer should issue a report stating that a
review:
A. Is substantially more in scope than a compilation.
B. Provides only limited assurance that the financial statements are fairly presented.
C. Is substantially less in scope than an audit.
D. Provides negative assurance that the internal control structure is functioning as designed.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An accountant who reviews the financial statements of a nonissuer should issue a
report stating that a review is substantially less in scope than an audit. (This is why you have to
"memorize" the key phrases in the review and compilation reports.)
Choice "B" is incorrect. Internal control inquiries are not part of a review, and therefore assurances related
to internal control are inappropriate.
Choice "C" is incorrect. A review does provide limited assurance as to GAAP, but this is not the
appropriate wording for the report.
Choice "D" is incorrect. Review report language compares a review with an audit, not with a compilation.

NEW QUESTION: 3
Under what circumstances should you ask for "use of funds"?
A. if your nostro A shows a debit whereas your nostro B shows a credit balance, you allow correspondent B to use your credit balance to work with, in order to receive credit interests to partially or totally cover the overdraft interests on nostro A.
B. if you have credit balances on several nostro accounts and have to use these balances to cover your outstanding payment orders
C. if at the end of a month, you want to collect the credit balances and to ask for credit interest
D. if the net balance on a nostro account is higher than the amount agreed upon with your counterparty
Answer: A