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NEW QUESTION: 1
Which database does the Elite Multichannel Reporting application use to store tasks?
A. The ASMSControl database
B. The ASContact database
C. The ASMSDataX database
D. The ASMedia Store database
Answer: D

NEW QUESTION: 2
In order to maintain strategic flexibility and the ability to bring a cloud system back internally, which of the following is the MOST important requirement in the contract?
A. One week timeframe for termination of service
B. Cloud subscriber maintains ownership of their data
C. Cloud provider has ability to terminate contract
D. Yearly independent audit is performed to measure performance
Answer: B

NEW QUESTION: 3
Statements on Standards for Accounting and Review Services (SSARS) require an accountant to report
when the accountant has:
A. Proposed correcting journal entries to be recorded by the client that change client-prepared financial
statements.
B. Prepared, through the use of computer software, financial statements that are in conformity with a
comprehensive basis of accounting other than GAAP, and which are expected to be used by a third
party.
C. Typed client-prepared financial statements, without modification, as an accommodation to the client.
D. Provided a client with a financial statement format that does not include dollar amounts, to be used by
the client in preparing financial statements.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. SSARS apply when an accountant "submits" financial statements. Submission is
defined as presenting financial statements to a client or third party that the accountant has prepared, either
manually or through use of computer software. Preparing financial statements that are in conformity with
another comprehensive basis of accounting constitutes a submission of financial statements under
SSARS. If the financial statements are expected to be used by a third party, SSARS would require the
accountant to report.
Choice "A" is incorrect. Typing or reproducing client-prepared financial statements, without modification, as
an accommodation to a client does not constitute submission of financial statements because the
accountant has not prepared those statements.
Choice "B" is incorrect. Providing a client with a financial statement format does not constitute a
submission of financial statements (the accountant is not preparing the financial statements) and therefore,
this does not fall within the guidelines of SSARS.
Choice "C" is incorrect. Proposing correcting journal entries does not constitute submission of financial
statements because the client will be the one recording the entries.