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NEW QUESTION: 1
Which of the following professional services would be considered an attestation engagement?
A. Providing financial analysis, planning, and capital acquisition services as a part-time, in-house
controller.
B. Advocating on behalf of a client about trust tax matters under review by the Internal Revenue Service.
C. Advising management in the selection of a computer system to meet business needs.
D. Preparing the income statement and balance sheet for one year in the future based on client
expectations and predictions.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Preparing future financial statements constitutes a compilation of prospective
financial statements, which is considered to be an attestation service.
Choices "A" and "C" are incorrect. Attestation engagements specifically exclude advocacy services and
consulting services.
Choice "B" is incorrect. Attest engagements include those in which a practitioner is engaged to issue or
does issue an examination, a review, or an agreed-upon procedures report on subject matter, or on an
assertion about the subject matter, that is the responsibility of another party, as well as engagements
related to prospective financial statements. Performing the role of in-house controller part-time does not fit
into any of these categories.

NEW QUESTION: 2
In Cisco Unified Communications Manager, what is the default maximum number of learned patterns for the call control discovery feature parameter?
A. 0
B. 1
C. 2
D. 3
E. 4
Answer: C

NEW QUESTION: 3
Large national budget deficits do not cause large trade deficits. If they did, countries with the largest budget deficits would also have the largest trade deficits. In fact, when deficit figures are adjusted so that different countries are reliably comparable to each other, there is no such correlation.
If the statements above are all true, which of the following can properly be inferred on the basis of them?
A. Countries with large national budget deficits tend to restrict foreign trade.
B. Reducing a country's national budget deficit will not necessarily result in a lowering of any trade deficit that country may have.
C. Countries with the largest trade deficits never have similarly large national budget deficits.
D. Reliable comparisons of the deficit figures of one country with those of another are impossible.
E. When countries are ordered from largest to smallest in terms of population, the smallest countries generally have the smallest budget and trade deficits.
Answer: B
Explanation:
Explanation/Reference:
Explanation: