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NEW QUESTION: 1
A competency section populates competencies based on the job code. The configuration of this section includes use-jobcode=true and <comp-category> is defined in the <fm-sect scale>?.
When a form is created for a person with the IC job code, how many of the competencies will populate on the Performance Review form?
A. Five competencies will populate.
B. One competency will populate
C. It will populate all of the subject's job specific competencies
D. No competencies will populate
Answer: C

NEW QUESTION: 2

A. Option D
B. Option B
C. Option A
D. Option C
Answer: C

NEW QUESTION: 3
When single-year financial statements are presented, an auditor ordinarily would express an unqualified
opinion in an unmodified report if the:
A. Prior year's financial statements were audited by another CPA whose report, which expressed an
unqualified opinion, is not presented.
B. Entity declines to present a statement of cash flows with its balance sheet and related statements of
income and retained earnings.
C. Auditor is unable to obtain audited financial statements supporting the entity's investment in a foreign
affiliate.
D. Auditor wishes to emphasize an accounting matter affecting the comparability of the financial
statements with those of the prior year.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Since only single-year financial statements are presented, the fact that another CPA
audited the prior year's financial statements is not relevant. Therefore, the auditor would express an
unqualified opinion in an unmodified report.
Choice "A" is incorrect. The situation described would result in a qualified opinion or disclaimer of opinion
due to a scope limitation.
Choice "B" is incorrect. The situation described would result in a qualified opinion due to inadequate
disclosure.
Choice "C" is incorrect. The situation described would result in an otherwise unqualified opinion modified
by adding an additional explanatory paragraph after the opinion paragraph.

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