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NEW QUESTION: 1
This question will represent a statement, question, excerpt, or comment taken from various parts of an
auditor's documentation file. Letter choices A-P represent a list of the likely sources of the statement,
question, excerpt, or comment. Select, as the best answer for each item, the most likely source. Select
only one source for each item. There have been no communications from regulatory agencies concerning
noncompliance with or deficiencies in financial reporting practices.
A. Letter for underwriters.
B. Communication from those charged with governance to the auditor.
C. Practitioner's report on management's assertion about an entity's compliance with specified
requirements.
D. Request for bank cutoff statement.
E. Successor auditor's communication with predecessor auditor.
F. Auditor's communications on significant deficiencies in internal control.
G. Auditor's engagement letter.
H. Predecessor auditor's communication with successor auditor.
I. Management representation letter.
J. Explanatory paragraph of an auditor's report on financial statements.
K. Report on the application of accounting principles.
L. Partner's engagement review notes.
M. Auditor's communication to those charged with governance (other than with respect to significant
deficiencies in internal control).
N. Audit inquiry letter to legal counsel.
O. Accounts receivable confirmation request.
P. Lawyer's response to audit inquiry letter.
Answer: I
Explanation:
Explanation/Reference:
Explanation:
Choice "N" is correct. Management's statement that there have been no communications from regulatory
agencies concerning noncompliance with or deficiencies in financial reporting practices provides
information regarding the completeness of information, and would be included in the management
representation letter.

NEW QUESTION: 2
The use of new technology in an enterprise will require specific expertise and updated system development processes. There is concern that IT is not properly sourced. Which of the following should be the FIRST course of action?
A. Perform a risk assessment on potential outsourcing.
B. Assess the gap between current and required staff competencies.
C. Update the enterprise architecture (EA) with the new technology.
D. Review the IT balanced scorecard for sourcing opportunities.
Answer: B

NEW QUESTION: 3
In which of the following cases, cited as an example by a WP29 guidance, would conducting a single data protection impact assessment to address multiple processing operations be allowed?
A. A data controller who plans to use a new technology product that has already undergone a DPIA by the product's provider.
B. A marketing team that wants to collect mailing addresses of customers for whom they already have email addresses.
C. A medical organization that wants to begin genetic testing to support earlier research for which they have performed a DPIA.
D. A railway operator who plans to evaluate the same video surveillance in all the train stations of his company.
Answer: D

NEW QUESTION: 4
DRAG DROP


Answer:
Explanation:

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