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NEW QUESTION: 1
A practitioner's report on agreed-upon procedures that is in the form of procedures and findings should
contain:
A. A disclaimer of opinion on the entity's financial statements.
B. Negative assurance that the procedures did not necessarily disclose all significant deficiencies in
internal control.
C. An acknowledgment of the practitioner's responsibility for the sufficiency of the procedures.
D. A statement of restrictions on the use of the report.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A practitioner's report on agreed-upon procedures that is in the form of procedures
and findings should contain a statement of restrictions on the use of the report.
Choice "A" is incorrect. Agreed-upon procedures engagements do not provide assurance of any sort.
Choice "B" is incorrect. The responsible party (not the practitioner) is responsible for the sufficiency of the
procedures.
Choice "D" is incorrect. The subject matter of an agreed-upon procedures engagement varies, and may be
unrelated to the financial statements.

NEW QUESTION: 2
Which of the following statements presents an advantage of using risk and control self-assessments (RCSA) in the operational risk framework?
I. RCSA provides very accurate scoring of risks and controls due to its subjective nature.
II. RCSA program provides insight into risks that exist in a firm, but that may or may not have occurred before.
III. RCSA program can produce biased but transparent operational risk reporting.
IV.
RCSA program allows each department to take ownership of its own risks and controls.
A. II and IV
B. I, II and III
C. II, III, and IV
D. I and III
Answer: A

NEW QUESTION: 3
Drag and drop the items to complete the jsxapi script. Not all options are used.

Answer:
Explanation:

NEW QUESTION: 4

A. Option C
B. Option D
C. Option A
D. Option B
Answer: A