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NEW QUESTION: 1
Blue, CPA, has been asked to render an opinion on the application of accounting principles to a specific
transaction by an entity that is audited by another CPA. Blue may accept this engagement, but should:
A. Notify the entity that the report is for the general use of all interested parties.
B. Consult with the continuing CPA to obtain information relevant to the transaction.
C. Report the engagement's findings to the entity's audit committee, the continuing CPA, and
management.
D. Disclaim any opinion that the hypothetical application of accounting principles conforms with generally
accepted accounting principles.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. When rendering an opinion on the application of accounting principles to a specific
transaction, the reporting CPA should consult with the continuing CPA to obtain information relevant to the
transaction.
Choice "B" is incorrect. The reporting CPA has no obligation to report the engagement's findings to the
continuing CPA. Generally, the report would be addressed to the requesting party (e.g., management, the
board of directors, etc.).
Choice "C" is incorrect. There is no disclaimer in the report; however, the CPA does state that the
preparers of the financial statements are responsible for proper accounting treatment.
Choice "D" is incorrect. Use of the report is restricted to specified parties.
NEW QUESTION: 2
A. Option C
B. Option A
C. Option D
D. Option B
Answer: D
Explanation:
Explanation
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NEW QUESTION: 3
システム開発プロジェクトの終了段階を監査する場合、次のうち最も重要な考慮事項はどれですか？
A. 機能要件のドキュメント
B. 管理要件
C. ユーザー受け入れテスト（UAT）の結果
D. ロールバック手順
Answer: A
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Feedbacks
Aalk - 2014-05-05 16:45:18
Plato - 2014-05-05 16:45:51
I successfully passed the CTPRP exam, now I intend to apply for CTPRP, you can be relatively cheaper?Or can you give me some information about CTPRP exam?
Eleanore - 2014-09-28 16:36:48