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NEW QUESTION: 1
In performing a financial statement audit in accordance with Government Auditing Standards, an auditor is
required to report on the entity's compliance with laws and regulations. This report should:
A. Describe the laws and regulations that the entity must comply with.
B. State that tests of compliance with laws and regulations that have a direct and material effect on the
financial statements is part of obtaining reasonable assurance that the financial statements are free of
material misstatement.
C. Indicate that the auditor does not possess legal skills and cannot make legal judgments.
D. Provide an opinion on overall compliance with laws and regulations.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Basic elements of a report on compliance include a statement that tests of
compliance with laws, regulations, contracts, and grants that have a direct and material effect on the
financial statements is part of obtaining reasonable assurance that the financial statements are free of
material misstatement.
Choice "B" is incorrect. It is not necessary to describe the laws and regulations with which the entity must
comply.
Choice "C" is incorrect. The objective of the audit of the financial statements is not to provide an opinion on
overall compliance with laws and regulations.
Choice "D" is incorrect. While the auditor does not possess legal skills and cannot make legal judgments, it
is not necessary to disclose this in the report.

NEW QUESTION: 2
DRAG DROP


Answer:
Explanation:

NEW QUESTION: 3
Which statement is true regarding node replication?
A. one or more source servers can replicate to multiple target servers
B. one or more source servers can share the same target server
C. one source server and one targetsever are a closed pair
D. one source server can replicate to multiple target servers
Answer: D