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NEW QUESTION: 1
Before reissuing the prior year's auditor's report on the financial statements of a former client, the
predecessor auditor should obtain letters of representation from the:
A. Former client's board of directors and the successor auditor.
B. Successor auditor and the former client's management.
C. Former client's attorney and management.
D. Former client's management and the board of directors.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Before reissuing the prior year's auditor's report on the financial statements of a
former client, the auditor should:
1) read the financial statements of the current period;
2) compare the prior-period information that the auditor reported on with the financial statements to be
presented for comparative purposes;
3) obtain a letter of representation from the successor auditor;
4) obtain a letter of representation from the former client's management. The representation letter from the
successor auditor will state whether the successor's audit revealed any issues of a material nature that
might affect the previous financial statements. The representation letter from the former client's
management will indicate whether its previous representations are still accurate and whether there have
been any subsequent events affecting the previous financial statements.
Choices "A", "B", and "C" are incorrect. The predecessor does not request representation letters from the
former client's board of directors or attorney.

NEW QUESTION: 2
HPE InfoSight의 이점은 무엇입니까?
A. 고객은 2 차 데이터 복사 확산을 억제하고 SLA (Service Level Agreement) 데이터 보호 요구 사항을 준수할수 있습니다.
B. 단일 유리 관리로 하드웨어 수명주기 관리를 간소화 합니다.
C. AI를 사용하여 클라우드 또는 사내 구축 환경에서 작업 부하를 실행해야 하는지 여부를 결정합니다.
D. 예측 분석을 사용하여 고객에게 경고하기 전에 문제를 해결함으로써 IT 효율성을 향상시킵니다.
Answer: D

NEW QUESTION: 3
Drag and drop the characteristic on the left to the appropriate EAP type on the right.

Answer:
Explanation: