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NEW QUESTION: 1
This question will represent a statement, question, excerpt, or comment taken from various parts of an
auditor's documentation file. Letter choices A-P represent a list of the likely sources of the statement,
question, excerpt, or comment. Select, as the best answer for each item, the most likely source. Select
only one source for each item. It is our opinion that the possible liability to the company in this proceeding
is nominal in amount.
A. Predecessor auditor's communication with successor auditor.
B. Management representation letter.
C. Communication from those charged with governance to the auditor.
D. Auditor's communication to those charged with governance (other than with respect to significant
deficiencies in internal control).
E. Lawyer's response to audit inquiry letter.
F. Request for bank cutoff statement.
G. Auditor's engagement letter.
H. Successor auditor's communication with predecessor auditor.
I. Partner's engagement review notes.
J. Audit inquiry letter to legal
counsel.
K. Explanatory paragraph of an auditor's report on financial statements.
L. Practitioner's report on management's assertion about an entity's compliance with specified
requirements.
M. Letter for underwriters.
N. Accounts receivable confirmation request.
O. Report on the application of accounting principles.
P. Auditor's communications on significant deficiencies in internal control.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. In response to an audit inquiry letter, a lawyer would provide corroboration regarding
the likelihood of an unfavorable outcome to pending litigation and an estimate of any potential loss.
NEW QUESTION: 2
DMLステートメントの数など、特定のガバナーに使用されたリソースの量を返すメソッドが含まれているApexクラスはどれですか。
A. 例外
B. 制限
C. メッセージング
D. OrgLimits
Answer: B
NEW QUESTION: 3
What needs to be created to communicate between two VPCs?
A. Work Order
B. SNAT
C. EIP
D. Peer to peer connection
Answer: D
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