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NEW QUESTION: 1
DRAG DROP


Answer:
Explanation:

NEW QUESTION: 2
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
Due to recurring operating losses and working capital deficiencies, an auditor has substantial doubt about
an entity's ability to continue as a going concern for a reasonable period of time. However, the financial
statement disclosures concerning these matters are adequate.
List B
Report Modifications
A. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the scope and opinion paragraphs.
B. Describe the circumstances within the scope paragraph without adding an explanatory paragraph.
C. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the opinion paragraph.
D. Describe the circumstances within the scope and opinion paragraphs without adding an explanatory
paragraph.
E. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the opinion paragraph.
F. Describe the circumstances in an explanatory paragraph following the opinion paragraph without
modifying the three standard paragraphs.
G. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the scope and opinion paragraphs.
H. Issue the standard auditor's report without modification.
I. Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.
J. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph without
modifying the three standard paragraphs.
Answer: F
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is the correct modification. The circumstances should be described in an explanatory
paragraph following the opinion paragraph without modifying the three standard paragraphs.

NEW QUESTION: 3
You are developing a data warehouse as part of a large development team (ten plus developers). Why should you recommednd a multi-user configuration? (Choose two)
A. Notify development teams when changes occur automatically
B. Enable developers to evert to previous versions of objects
C. Generate data lineage and impact analysis for the development project
D. Assign object rights by development group
Answer: B,D

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