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NEW QUESTION: 1
Which of the following best describes the responsibility of the auditor to report significant deficiencies and
material weaknesses in an attest engagement to examine the effectiveness of a nonissuer's internal
control?
A. The auditor must communicate material weaknesses, but need not disclose significant deficiencies.
B. The auditor must communicate both significant deficiencies and material weaknesses.
C. The auditor must communicate significant deficiencies, but need not separately identify material
weaknesses.
D. Neither significant deficiencies nor material weaknesses are required to be communicated.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. In an attest engagement to examine the effectiveness of an entity's internal control,
the auditor must communicate both significant deficiencies and material weaknesses to management and
those charged with governance.
Choice "B" is incorrect. The auditor is required to communicate significant deficiencies.
Choices "C" and "D" are incorrect. Both significant deficiencies and material weaknesses are required to
be communicated to management and those charged with governance.
NEW QUESTION: 2
Die Sanierungsplanung wird am besten wie folgt beschrieben:
A. Planung der erforderlichen Schritte, wenn eine Änderung nicht erfolgreich ist
B. Planen, wie die Kosten einer Änderung erstattet werden
C. Planen, wie ein Benutzer für eine fehlgeschlagene Änderung entschädigt wird
D. Planen, wie die Änderungsanforderung einer fehlgeschlagenen Änderung angezeigt wird
Answer: A
NEW QUESTION: 3
DRAG DROP
Answer:
Explanation:
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