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NEW QUESTION: 1
Negative assurance may be expressed when an accountant is requested to report on the:
A. Results of performing a review of management's assertion.
B. Compilation of prospective financial statements.
C. Compliance with the provisions of the Foreign Corrupt Practices Act.
D. Audit of historical financial statements.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Negative assurance may be expressed when an accountant is requested to report
on the results of performing a review of management's assertion.
Choice "A" is incorrect. No assurance is provided in a compilation of prospective financial statements.
Choice "B" is incorrect. Whether an entity is in compliance with the provisions of the Foreign Corrupt
Practices Act is a legal determination. An accountant may perform an examination or an agreed-upon
procedures engagement with respect to such compliance but may not perform a review, and therefore
would not express negative assurance.
Choice "D" is incorrect. When reporting on an audit of historical financial statements, negative assurance
is not an appropriate reporting option. The auditor must either express an opinion (positive assurance) or
disclaim an opinion (no assurance).

NEW QUESTION: 2



A. Option B
B. Option A
C. Option D
D. Option C
Answer: C

NEW QUESTION: 3
The business analyst (BA) works in a global company and the majority of stakeholders are located in different countries The BA already explained the core requirements during the initial meetings. However due to the time zone differences it has been cumbersome to organize further meetings. What method should the BA use so the stakeholders can review the document before final approval?
A. Collaborative games
B. Brainstorming
C. Group collaboration
D. E-mail
Answer: D