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NEW QUESTION: 1
When a CPA reports on audited financial statements prepared on the cash receipts and disbursements
basis of accounting, the report should:
A. State that the basis of presentation is a comprehensive basis of accounting (OCBOA) other than
GAAP.
B. Include a separate explanatory paragraph that discusses the justification for, and the CPA's
concurrence with, the departure from GAAP.
C. Explain why this basis of accounting is more useful for the readers of this entity's financial statements
than GAAP.
D. Refer to the note in the financial statements that describes management's responsibility for the
financial statements.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A report on other comprehensive basis of accounting ("OCBOA") financial
statements should include an explanatory paragraph stating the basis, referring to the footnote that
describes it, and indicating that it is a non-GAAP basis.
Choice "A" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements does not include an evaluation of the usefulness of the basis of accounting.
Choice "B" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements makes reference to the note in the financial statements that describes the accounting basis,
not to a note describing management's responsibility.
Choice "D" is incorrect. The separate explanatory paragraph states the basis, refers to the footnote
describing it, and indicates that it is a non-GAAP basis. It does not discuss the justification for the non-
GAAP basis, nor does the CPA indicate concurrence.

NEW QUESTION: 2
Which of the following is NOT a required attribute for a user account?
A. User Name
B. Access Role
C. First and Last Name
D. NotificationSubscriptions
Answer: D

NEW QUESTION: 3
What is the network bootstrap program used by Cisco NX-OS iPXE?
A. NETBOOT
B. iPXE-POAP
C. Mini-OS
D. NX-OS iPXE
Answer: B

NEW QUESTION: 4
Assume your automotive company is new to formal portfolio management. It has had for years a strategic plan and tries to be first to market for new and improved features on its vehicles each model year. You were hired as the portfolio manager to provide a more disciplined approach for determining new products to pursue as well as existing ones that should be terminated. So far, you have set up an approach, established categories for the various components, and determined a method to rank and score new proposals for consideration. Now you are working to set up practices to follow to optimize the portfolio. In doing so, it is important to note that:
A. Compliance with organizational standards cannot be overlooked
B. Future investment requirements are a key criterion to consider
C. A portfolio management information system should be set up
D. The criteria to optimize the portfolio may be the same as that used in the scoring model
Answer: D