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NEW QUESTION: 1
Management requested the chief audit executive (CAE) to include an audit of the organization's health and safety program in next year's annual audit plan. However, the internal audit department has no expertise in this area. Which of the following would be the most appropriate action by the CAE?
A. Accept the request provided management has conducted a thorough risk assessment prior to the engagement to help guide the audit.
B. Meet with management to explain that the audit cannot be undertaken and discuss alternative strategies that can be implemented until internal audit can develop its capability in the area.
C. With management's agreement, amend the scope of the audit to ensure that areas examined do not require specialized knowledge and expertise.
D. Advise management that compliance audits of this type should only be conducted by the corresponding regulatory agency to ensure independence.
Answer: B
NEW QUESTION: 2
展示を参照してください。
このAPIリクエストのエラーの原因は何ですか？
A. APIリソースはPOST操作をサポートしていません。
B. APIリソースはJSON形式のペイロードをサポートしていません。
C. 送信されたJSONペイロードには、APIリソースでサポートされていないフィールドが含まれています。
D. 送信されたJSONペイロードにフォーマットの問題があります。
Answer: D
NEW QUESTION: 3
Wallace purchased 500 shares of Kingpin, Inc. 15 years ago for $25,000. Wallace has worked as an owner/employee and owned 40% of the company throughout this time. This year, Kingpin, which is not an S corporation, redeemed 100% of Wallace's stock for $200,000. What is the treatment and amount of income or gain that Wallace should report?
A. $175,000 long-term capital gain.
B. $200,000 long-term capital gain.
C. $175,000 ordinary income.
D. $0
Answer: A
Explanation:
Explanation
Choice "b" is correct. An investment in a capital asset (e.g., stock) results in the income being capital (either a capital loss or a capital gain). Ownership percentage is not a factor in the calculation, and, in this question, nor is the fact that the corporation is not an S corporation. The calculation is simple:
Wallace invested $25,000 in the stock and received $200,000 for 100% of his investment 15 years later.
The capital gain is $175,000 ($200,000 - $25,000), and it is considered long-term because the stock was held for greater than one year.
Choice "a" is incorrect. There is $175,000 of gain on the transaction ($200,000 - $25,000). This type of transaction is not a transaction that is excluded from tax in the tax code.
Choice "c" is incorrect. An investment in a capital asset (e.g., stock) results in the income being capital (either a capital loss or a capital gain). Although the calculation of the income is correct (i.e.,
$175,000), ordinary income is not the proper treatment for this transaction.
Choice "d" is incorrect. Although this transaction does result in a long-term capital gain, Wallace has basis in the stock ($25,000), and the gain is calculated as the proceeds from the sale ($200,000) less the basis in the stock.
NEW QUESTION: 4
CORRECT TEXT
When repackaging medications into unit dose containers, which of the listed required information does
not need to be recorded in a logboook?
Answer:
Explanation:
The patient's name and medical record number
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