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NEW QUESTION: 1

A. Option A
B. Option B
C. Option C
D. Option D
Answer: C,D

NEW QUESTION: 2
Create Supplier Invoice SAP Fioriアプリでサポートされている機能にはどのようなものがありますか？
この質問には3つの正解があります。
A. 複数の発注書参照の請求書を作成します。
B. 自動支払実行を開始します。
C. 発注履歴を表示します。
D. プロセス評価入庫決済（ERS）。
E. 予定外の配送料を入力します。
Answer: A,C,E

NEW QUESTION: 3
When performing an engagement to review a nonissuer's financial statements, an accountant most likely
would:
A. Limit the distribution of the accountant's report.
B. Ask about actions taken at board of directors' meetings.
C. Obtain an understanding of the entity's internal control.
D. Confirm a sample of significant accounts receivable balances.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. A review is based on inquiry and analytical procedures. The accountant should
inquire about actions authorized by the stockholders, the board of directors, or other management groups.
Choice "A" is incorrect. The accountant is not required to obtain an understanding of internal control in a
review engagement under SSARS. An understanding would be required in an audit or in a review of the
interim financial statements of a public entity, conducted under auditing (PCAOB) standards.
Choice "B" is incorrect. Distribution of a review report is not limited; however, each page of the financial
statements should be marked, "See Accountant's Review Report."
Choice "C" is incorrect. Confirmation is an auditing procedure used to corroborate stated account
balances. A review is based on inquiry and analytical procedures, and would not include confirmation of
balances.