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NEW QUESTION: 1
When should you use two single quotation marks before and after an object in key figure calculations?
A. For reference to key figures
B. For attribute value reference
C. For key figure value reference
D. For calculation at request level
Answer: D

NEW QUESTION: 2
Which of the following sed commands will replace all instances of the string foo with the string foobar changing the file file1.txt in place?
A. sed -i 's/foo/foobar/g' file1.txt > file1.txt
B. sed -i 's/foo/foobar/g' file1.txt
C. sed 's/foo/foobar/g' file1.txt | file1.txt
D. sed 's/foo/foobar/g' file1.txt
E. sed 's/foo/foobar/g' file1.txt > file1.txt
Answer: B

NEW QUESTION: 3
Which of the following procedures is usually the first step in reviewing the financial statements of a
nonissuer?
A. Perform a preliminary assessment of the operating efficiency of the entity's internal control activities.
B. Obtain a general understanding of the entity's organization, its operating characteristics, and its
products or services.
C. Assess the risk of material misstatement arising from fraudulent financial reporting and the
misappropriation of assets.
D. Make preliminary judgments about risk and materiality to determine the scope and nature of the
procedures to be performed.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. In reviewing the financial statements of a nonpublic entity, one of the first steps
would be to obtain sufficient knowledge of the entity's business, including its organization, operating
characteristics, and products or services.
Choice "A" is incorrect. In an audit, preliminary judgments about risk and materiality are used to determine
the scope and nature of procedures to be performed. A review is substantially less in scope than an audit
and consists principally of inquiries and analytical procedures.
Choice "C" is incorrect. In an audit, the risk of material misstatement arising from fraud must be assessed
in order to determine the scope and nature of procedures to be performed. A review is substantially less in
scope than an audit and consists principally of inquiries and analytical procedures. While inquiries would
be made about fraud, a formal fraud risk assessment is not required.
Choice "D" is incorrect. In a review of a nonissuer's financial statements, no assessment or testing of
internal control is required.