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NEW QUESTION: 1
A. Option A
B. Option D
C. Option C
D. Option B
Answer: A
NEW QUESTION: 2
A properly functioning Scrum Team will have at least one Release Sprint and may well have several.
A. False
B. True
Answer: B
NEW QUESTION: 3
Which of the following representations does an accountant make implicitly when issuing the standard
report for the compilation of a nonissuer's financial statements?
A. The financial statements have not been audited.
B. The accountant does not express any assurance on the financial statements.
C. The accountant is independent with respect to the entity.
D. A compilation consists principally of inquiries and analytical procedures.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. If the accountant is not independent, he should specifically disclose the lack of
independence. Otherwise, independence is implied.
Choice "B" is incorrect. The report accompanying compiled financial statements explicitly states that the
financial statements have not been audited.
Choice "C" is incorrect. Inquiry and analytical procedures are not performed in a compilation engagement.
Choice "D" is incorrect. The report accompanying compiled financial statements explicitly states that the
accountant provides no assurance on the financial statements.