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NEW QUESTION: 1
To be effective, analytical procedures in the overall review stage of an audit engagement should be
performed by:
A. A manager or partner who has a comprehensive knowledge of the client's business and industry.
B. The CPA firm's quality control manager or partner who has responsibility for the firm's peer review
program.
C. The staff accountant who performed the substantive auditing procedures.
D. The managing partner who has responsibility for all audit engagements at that practice office.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The manager and partner on a specific job generally bear a great deal of
responsibility for the audit and the report. Typically, they would perform analytical procedures during the
final review stage, to evaluate overall financial statement presentation and to assess the conclusions
reached. In order to evaluate the results of the analysis and to perform an effective review, the manager or
partner should have a comprehensive knowledge of the client's business and the industry.
Choice "A" is incorrect. It is more effective to have a manager or partner perform this review rather than a
staff accountant, because the manager or partner is generally more experienced and knowledgeable, and
because it provides a double check on the work of the staff accountant.
Choices "B" and "D" are incorrect. The managing partner and the quality control manager or partner might
not have a comprehensive knowledge of the client's business and industry.
NEW QUESTION: 2
A. The quantities are equal;
B. The quantity in Column A is greater;
C. The quantity in Column B is greater;
D. The relationship cannot be determined from the information given.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
You can express the centered information as the algebraic form 2n+ 5 = 17. Now, solve for n: 2n= 12;n= 6.
Find Quantity A: 3 less than is 3 - 3 = 0. Find Quantity B: 2 less than is 2 - 2 = 0.
NEW QUESTION: 3
Womit ermittelt das System eine Bezugsquelle?
Bitte wählen Sie die richtige Antwort.
A. Bestellanforderungen
B. Kauf von Infosätzen
C. Kaufverträge
D. Angebotsanfragen
Answer: A
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