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NEW QUESTION: 1
Management of Hill Company has decided not to account for a material transaction in accordance with the
provisions of an FASB Standard. In setting forth its reasons in a note to the financial statements,
management has clearly demonstrated that due to unusual circumstances the financial statements
presented in accordance with the FASB Standard would be misleading. The auditor's report should include
a separate explanatory paragraph and contain a(an):
A. "Except for" qualified opinion.
B. "Subject to" qualified opinion.
C. Adverse opinion.
D. Unqualified opinion.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. In unusual circumstances, where the literal application of accounting standards
would make the FS misleading (e.g., new legislation or new business practices), the proper accounting
treatment is that which will more fairly present the FS. In such a case, the auditor should express an
unqualified opinion on the financial statements and include a separate explanatory paragraph.
Choice "A" is incorrect. Under the circumstances, the method of accounting selected by the client is
justified. There is no need for an "except for" qualification.
Choice "B" is incorrect. "Subject to" opinions are not acceptable under any circumstances.
Choice "C" is incorrect. An adverse opinion is not appropriate since the statements as prepared by the
client are fairly presented.
NEW QUESTION: 2
Which type of backup is supported when backing up a Network Attached Storage (NAS) device using Network Data Management Protocol (NDMP)?
A. Incremental
B. Differential
C. Progressive Incremental
D. Incremental Forever
Answer: A
Explanation:
Reference:http://www01.ibm.com/support/knowledgecenter/SSSQZW_7.1.0/com.ibm.itsm.client.doc/c_bac_nas. html
NEW QUESTION: 3
Which are two characteristics of Cisco Umbrella? (Choose two.)
A. Provides protection when on the VPN
B. Subscription-based model
C. Delivered from the cloud
D. Improve Application Performance
E. Simple manual installation of hardware
Answer: B,C