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NEW QUESTION: 1
DRAG DROP
Answer:
Explanation:
Explanation:
You can access object properties in two ways:
objectName.propertyName
or
objectName[propertyName]
NEW QUESTION: 2
The auditor with final responsibility for an engagement and one of the assistants have a difference of
opinion about the results of an auditing procedure. If the assistant believes it is necessary to be
disassociated from the matter's resolution, the CPA firm's procedures should enable the assistant to:
A. Report the disagreement to an impartial peer review monitoring team.
B. Document the details of the disagreement with the conclusion reached.
C. Discuss the disagreement with the entity's management or its audit committee.
D. Refer the disagreement to the AICPA's Quality Review Committee.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Each assistant has a professional responsibility to bring to the attention of
appropriate individuals in the firm, disagreements or concerns the assistant might have with respect to
accounting and auditing issues that he or she believes are of significance to the financial statements or
auditor's report. In addition, each assistant should have a right to document his or her disagreement if he
or she believes it is necessary to be disassociated from the resolution of the matter.
Choice "A" is incorrect. Quality control committees are primarily concerned with determining whether
quality control policies and procedures are being effectively applied. Generally, they would not get involved
with disagreements related to specific engagements.
Choice "C" is incorrect. Disagreements among an audit firm's staff would generally be handled internally.
Discussion of such matters with the client would be inappropriate.
Choice "D" is incorrect. Impartial peer review teams are primarily concerned with determining whether
quality control policies and procedures are being effectively applied. Generally, they would not get involved
with disagreements related to specific engagements.
NEW QUESTION: 3
When non-controlling business ownership interests are valued by reference to the prices paid for guideline actively traded securities, the benchmark for the lack of marketability of the non-controlling ownership interests is the active public securities markets, this publicly traded counterpart value is often called:
A. None of the above
B. Freely traded value
C. Business traded value
D. Restricted traded value
Answer: B