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They contain questions and answers on all the core points of your exam syllabus.
NEW QUESTION: 1
A finance company receives 10,000 documents per week. 40% of the documents arrive on Tuesday morning. The customer has a five-day work week with seven-hour workdays. Their office space can accommodate only one scanner. What is the minimum effective throughput required for the scanner in order to handle the volume?
A. 22 ppm
B. 18 ppm
C. 6 pages per minute (ppm)
D. 10 ppm
Answer: D
NEW QUESTION: 2
Cisco Email Security Applianceはどのオペレーティングシステムで実行されますか？
A. Cisco IOS XE
B. Cisco NX-OS
C. Cisco AsynOS
D. Cisco ESA-OS
E. Cisco IOS XR
Answer: C
Explanation:
Explanation
https://www.cisco.com/c/en/us/products/security/email-security/index.html
The Cisco AsyncOS operating system process mail more than 10
times more efficiently than traditional UNIX , providing extremely high capacity and availability.
NEW QUESTION: 3
Delta Life Insurance Co. prepares its financial statements on an accounting basis insurance companies
use pursuant to the rules of a state insurance commission. If Wall, CPA, Delta's auditor, discovers that the
statements are not suitably titled, Wall should:
A. Disclose any reservations in an explanatory paragraph and qualify the opinion.
B. Apply to the state insurance commission for an advisory opinion.
C. Explain in the notes to the financial statements the terminology used.
D. Issue a special statutory basis report that clearly disclaims any opinion.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Financial statements prepared in accordance with a comprehensive basis of
accounting other than GAAP that are not suitably titled require a qualified opinion with an explanatory
paragraph.
Choice "B" is incorrect. The financial statements are not suitably titled. The auditor does not need any
advice from the insurance commission as to how the statements should be titled or as to how to handle the
situation.
Choice "C" is incorrect. The auditor would not disclaim an opinion unless there is a scope limitation or
independence problem.
Choice "D" is incorrect. The notes to the financial statements are communications from management, not
from the auditor.
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