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NEW QUESTION: 1
Which of the following statements is a basic element of the auditor's standard report?
A. The financial statements are consistent with those of the prior period.
B. The auditor evaluated the overall internal control.
C. The disclosures provide reasonable assurance that the financial statements are free of material
misstatement.
D. An audit includes assessing significant estimates made by management.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The auditor's standard audit report includes a statement that "An audit includes
assessing...significant estimates made by management..."
Choice "A" is incorrect. The standard audit report does not state that disclosures provide reasonable
assurance that the financial statements are free of material misstatement. The correct statement is:
"...standards require that we plan and perform the audit to obtain reasonable assurance that the financial
statements are free of material misstatement."
Choice "B" is incorrect. The standard audit report does not state that the auditor evaluated the overall
internal control. The correct statement is "An audit includes...evaluating the overall financial statement
presentation." Internal control is not mentioned in the standard audit report.
Choice "D" is incorrect. The standard audit report does not state "The financial statements are consistent
with those of the prior period." According to the second standard of reporting, consistency is implicitly
reported. Only if there is an inconsistency is an explicit statement included.
NEW QUESTION: 2
DRAG DROP
Drag each SNMP term on the left to the matching definition on the right.
Answer:
Explanation:
NEW QUESTION: 3
A. Option B
B. Option C
C. Option D
D. Option A
Answer: C
Explanation:
Explanation
Connecting to on-premises data sources from and Azure AS server require an On-premises gateway.
References:
https://azure.microsoft.com/en-in/blog/on-premises-data-gateway-support-for-azure-analysis-services/