APA CPP-Remote Q&A - in .pdf

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  • Exam Code: CPP-Remote
  • Exam Name: Certified Payroll Professional
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NEW QUESTION: 1
During an engagement to review the financial statements of a nonissuer an accountant becomes aware of
a material departure from GAAP. If the accountant decides to modify the standard review report because
management will not revise the financial statements, the accountant should:
A. Issue an adverse or an "except for" qualified opinion, depending on materiality.
B. Disclose the departure from GAAP in a separate paragraph of the report.
C. Express negative assurance on the accounting principles that do not conform with GAAP.
D. Express positive assurance on the accounting principles that conform with GAAP.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If the accountant concludes that modification of the standard report is appropriate,
the departure should be disclosed in a separate paragraph of the report.
Choice "A" is incorrect. An accountant would not express negative assurance on the accounting principles
that do not conform with GAAP in a review engagement.
Choice "C" is incorrect. An accountant would not issue an opinion in a review engagement.
Choice "D" is incorrect. An accountant would not express positive assurance (i.e., an opinion) on the
accounting principles that conform with GAAP in a review engagement.

NEW QUESTION: 2
An administrator wants to implement a Live Upgrade (in-service upgrade) of a cluster in an Aruba wireless solution.
Which ArubaOS feature does the Mobility Master (MM) use to ensure RF redundancy, so that one or more APs are rebooted there is no loss of wireless coverage for users?
A. Mobility Controller load balancing
B. AirMatch
C. AP image preload
D. AP image verification
Answer: B

NEW QUESTION: 3
HOTSPOT
You need to implement exception handling for the ModifyCommentText method in the WikiAgent class.
How should you complete the code? To answer, select the appropriate options in the answer area.
NOTE: Each correct selection is worth point.

Answer:
Explanation:


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