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NEW QUESTION: 1
Which of the following characteristics apply only to a formula item and NOT to a bill of materials (BOM) item?
A. The production of the item can result in the production of co-products.
B. The item must be defined at the organization level.
C. The item must have the serial tracking dimension.
D. Default order settings apply to the item.
Answer: A

NEW QUESTION: 2
An entity engaged a CPA to determine whether the client's web sites meet defined criteria for standard
business practices and controls over transaction integrity and information protection. In performing this
engagement, the CPA should comply with the provisions of:
A. Statements on Standards for Management Consulting Services.
B. Statements on Assurance Standards.
C. Statements on Standards for Attestation Engagements.
D. Statements on Auditing Standards.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. A WebTrust engagement is an attestation engagement in which the CPA determines
whether the client's web site meets defined criteria relating to transaction integrity, information protection,
and disclosure of business practices. Attestation engagements should be performed in accordance with
Statements on Standards for Attestation Engagements (SSAEs).
Choice "A" is incorrect. Statements on Assurance Standards is a distracter.
Choice "C" is incorrect. Consulting services provided by CPAs range from advice on accounting-related
matters to a wide range of services involving diverse technical disciplines. Consulting services performed
by CPAs should be performed in accordance with Statements on Standards for Consulting Services
(SSCSs).
Choice "D" is incorrect. Audits (generally of financial statements) performed by CPAs should be performed
in accordance with Statements on Auditing Standards (SASs).

NEW QUESTION: 3
Which of the following three assessment factors are used to determine the technical value of the business case? (Choose three.)
A. Interoperability
B. Accountability
C. Business value
D. Maintenance policies
E. Solution portability
F. Lifecycle management
Answer: A,D,E

NEW QUESTION: 4
Which activity is most likely to facilitate money laundering through on-line systems with inadequate controls?
A. Conducting a large volume of transactions
B. Conducting anonymous transactions
C. Providing continuous worldwide access
D. Conducting large value transactions
Answer: C