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NEW QUESTION: 1
Before issuing a report on the compilation of financial statements of a nonissuer, the accountant should:
A. Apply analytical procedures to selected financial data to discover any material misstatements.
B. Read the financial statements to consider whether the financial statements are free from obvious
material errors.
C. Corroborate at least a sample of the assertions management has embodied in the financial
statements.
D. Inquire of the client's personnel whether the financial statements omit substantially all disclosures.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Before issuing a report on the compilation of financial statements of a nonissuer, the
accountant should read the financial statements to consider whether the financial statements are free from
obvious material errors.
Choice "A" is incorrect. Application of analytical procedures is a review procedure, and is not required in a
compilation engagement.
Choice "B" is incorrect. Corroboration of a sample of management assertions is an audit procedure, and is
not required in a compilation engagement.
Choice "C" is incorrect. Inquiry is generally a review procedure; however, it should also be obvious to the
accountant if substantially all disclosures are omitted.
NEW QUESTION: 2
A company has a workflow that sends video files from their on-premise system to AWS for transcoding. They use EC2 worker instances that pull transcoding jobs from SQS. Why is SQS an appropriate service for this scenario?
A. SQS synchronously provides transcoding output.
B. SQS guarantees the order of the messages.
C. SQS helps to facilitate horizontal scaling of encoding tasks.
D. SQS checks the health of the worker instances.
Answer: D
NEW QUESTION: 3
새로운 팀원을 소개하는 것 외에도 동기를 유발하기로 결정했습니다. 다음 중 팀의 동기 부여를 높이기 위해 취할수 있는 최선의 조치는 무엇입니까? 2 학점
A. 이 프로젝트에 대한 우수한 테스트의 중요성을 강조하는 고위 경영진과의 회의 구성
B. 테스트 단계에 참가 기준 제시
C. 사람들이 잠시 쉬는 것을 허용합니다.
D. 일정 테스트에 더 많은 시간을 제공하십시오.
Answer: A