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NEW QUESTION: 1
Snow, CPA, was engaged by Master Co., a nonissuer, to examine and report on management's written
assertion about the effectiveness of Master's internal control over financial reporting. Snow's report should
state that:
A. The results of Snow's tests will form the basis for Snow's opinion on the fairness of Master's financial
statements in conformity with GAAP.
B. Because of inherent limitations of any internal control, errors or fraud may occur and not be detected.
C. Management's assertion is based on criteria established by the American Institute of Certified Public
Accountants.
D. The purpose of the engagement is to enable Snow to plan an audit and determine the nature, timing,
and extent of tests to be performed.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The practitioner's report should include a paragraph stating that because of the
inherent limitations of any internal control, errors and fraud may occur and not be detected.
Choice "B" is incorrect. The examination is performed in accordance with standards established by the
AICPA, but management's assertion may be based on criteria established by some other recognized
body.
Choice "C" is incorrect. An examination (an attestation engagement) of management's assertion on the
effectiveness of an entity's internal control over financial reporting does not provide a sufficient basis for an
opinion on the fairness of the financial statements.
Choice "D" is incorrect. An examination of management's assertion on the effectiveness of an entity's
internal control over financial reporting is performed solely to report on that assertion, and not to plan an
audit.

NEW QUESTION: 2
When accessing default administrative account with the ProxySG Management Console, which one of these passwords is used?
A. Enable password
B. Console password
C. Setup Console password
D. Front panel PIN code
Answer: A

NEW QUESTION: 3
Which lock(s) will be in place when a device is being swapped by Optimizer on a Symmetrix VMAX array?
A. Front-end device and back-end device locks
B. Configuration lock
C. Front-end device and director locks
D. Back-end device lock
Answer: D

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