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NEW QUESTION: 1
Which of the following reporting options is least likely with regard to supplementary information that is
required by GAAP?
A. A disclaimer of opinion is issued on supplementary information that is not clearly distinguished from the
financial statements and is not marked "unaudited."
B. The auditor's report on the financial statements makes no reference to the supplementary information.
C. The auditor's report on the financial statements includes both an opinion on the supplementary
information and a statement restricting the use of the report.
D. The auditor's report on the financial statements includes an opinion regarding whether the
supplementary information is fairly stated in all material respects in relation to the financial statements
taken as a whole.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. There is no requirement that the auditor's report on supplementary information
required by GAAP be restricted.
Choice "A" is incorrect. An auditor is not required to audit supplementary information, and in such cases
the auditor's report on the basic financial statements would not generally include a reference to such
information.
Choice "B" is incorrect. When supplementary information that is not clearly distinguished from the financial
statements is not marked "unaudited," the auditor would generally issue a disclaimer on that information.
Choice "D" is incorrect. When the auditor chooses to apply auditing procedures to the supplementary
information, he or she may express an opinion regarding whether the supplementary information is fairly
stated in all material respects in relation to the financial statements taken as a whole.

NEW QUESTION: 2
You submit a program and the SAS log is shown below:

Which statement is true regarding the submitted program?
A. The PROC SORT and PROC PRINT steps failed.
B. The DATA step and PROC PRINT steps ran without errors.
C. The error in the PROC SORT step caused the program to stop processing
D. All three steps ran successfully
Answer: C

NEW QUESTION: 3
If the required memory is not available toc reate a named cache, the server will:
A. Not create it until a reboot is done
B. Take memory from the O/S
C. Fail the creation of the named cache
D. Allocate what memory is available and create it
Answer: D