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NEW QUESTION: 1
Which of the following should be included as a written representation from management?
A. The belief that the auditor is responsible for the fair presentation of the financial statements in
conformity with generally accepted accounting principles.
B. The belief that the financial statements are completely accurate in all respects.
C. The belief that misstatements identified by the auditor and corrected are material.
D. The belief that misstatements identified by the auditor and not corrected are immaterial.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The representation letter should include management's belief that the effects of any
uncorrected financial statement misstatements aggregated by the auditor during the current engagement
and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the
financial statements taken as a whole.
Choice "B" is incorrect. If the misstatements have been corrected, there is no need for management to
make representations regarding their materiality.
Choice "C" is incorrect. Management (and not the auditor) is responsible for the fair presentation of the
financial statements in conformity with generally accepted accounting principles.
Choice "D" is incorrect. Management states its belief that the financial statements are fairly presented in
conformity with GAAP. Fair presentation does not mean that the financial statements are completely
accurate in all respects, but that they are accurate in all material respects.

NEW QUESTION: 2
If you need to convey negative or controversial information, which channel should you consider first?
A. Face-to-face
B. Paper-based
C. Technology-based
Answer: A

NEW QUESTION: 3
AWS _______는 __________ 환경을 AWS 리소스 유형 중 하나로 지원합니다.
A. CloudFormation; Elastic Beanstalk 애플리케이션
B. Elastic Beanstalk; Elastic Beanstalk 애플리케이션
C. CloudFormation; CloudFormation 애플리케이션
D. Elastic Beanstalk; CloudFormation 애플리케이션
Answer: A
Explanation:
설명:
AWS CloudFormation과 AWS Elastic Beanstalk 서비스는 서로 보완하도록 설계되었습니다. AWS CloudFormation은 AWS 리소스 유형 중 하나로 Elastic Beanstalk 애플리케이션 환경을 지원합니다.
http://aws.amazon.com/cloudformation/faqs/