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NEW QUESTION: 1
This question presents independent factual situations an auditor might encounter in conducting an audit.
List B represents the report modifications (if any) that would be necessary. Select as the best answer for
each item, the action the auditor normally would take. The report modifications in List B may be selected
once, more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations.
- The conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
A principal auditor decides to take responsibility for the work of another CPA who audited a wholly-owned
subsidiary of the entity and issued an unqualified opinion. The total assets and revenues of the subsidiary
represent 17% and 18%, respectively, of the total assets and revenues of the entity being audited.
List B
Report Modifications
A. Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.
B. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the opinion paragraph.
C. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the scope and opinion paragraphs.
D. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the scope and opinion paragraphs.
E. Describe the circumstances within the scope paragraph without adding an explanatory paragraph.
F. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the opinion paragraph.
G. Issue the standard auditor's report without modification.
H. Describe the circumstances within the scope and opinion paragraphs without adding an explanatory
paragraph.
I. Describe the circumstances in an explanatory paragraph following the opinion paragraph without
modifying the three standard paragraphs.
J. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph without
modifying the three standard paragraphs.
Answer: G
Explanation:
Explanation/Reference:
Explanation:
Choice "J" is the correct modification. When assuming responsibility for another auditor's work, the
principal auditor should issue the standard auditor's report without modification.

NEW QUESTION: 2
Refer to exhibit.
d

It is the output from a WLC where WLAN 1 is configured with an AVC profile to prevent wireless clients from accessing BitTorrent. However, during testing, it has been discovered that wireless client devices can still access BitTorrent. What is the cause of the problem?
A. Filtering for BitTorrent is only supported in AVC Protocol Pack version 10.0 and later releases. The WLC's protocol pack on must be upgraded in order to support BitTorrent.
B. WLAN ID 1 is configured for FlexConnect Local Switching. AVC is not supported on WLANs configured for FlexConnect Local Switching.
C. AVC is supported on 5500, and 8500 Series Wireless Controllers; Cisco Flex 7500 Series Wireless Controllers; and Cisco Wireless Services Module 2 (WiSM2). AVC is not supported on Cisco 2500 Series Wireless Controllers,
D. The WLC requires a "service-assurance" feature license in order to enable AVC. The netflow-services license is not installed.
Answer: B

NEW QUESTION: 3
A few users want to see the Contacts screen tab to the left of the Accounts screen tab in the Call Center application when they log in. Which action could you take to satisfy the requirement?
A. Show the users how they can change the Screen Tab Layout in User Preferences when they log in to the Call Center application.
B. Change the configuration in Siebel Tools so that the Contacts Screen Override property is set to TRUE.
C. Create a new position and assign the set of users to it.
D. Blank out the sequence number for the Accounts Screen in the application object definition in Siebel Tools.
Answer: A