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Exam Code: 8005

Exam Name: Associate PRM Exam English

Version: V15.35

Q & A: 208 Questions and Answers

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NEW QUESTION: 1
Wilson, CPA, obtained sufficient appropriate audit evidence to render an opinion on Abco's December 31,
X1, financial statements on March 6, X2. A subsequent event requiring adjustment to the X1 financial
statements occurred on April 10, X2, and came to Wilson's attention on April 24, X2. If the adjustment is
made without disclosure of the event, Wilson's report ordinarily should be dated:
A. March 6, X2.
B. Using dual dating.
C. April 24, X2.
D. April 10, X2.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "a" is correct. Since the financial statements were adjusted without disclosure of the event in the
footnotes, Wilson's report should be dated as of March 6, X2, the date on which sufficient appropriate audit
evidence was obtained.
Choice "b" is incorrect. An April 10, X2 report date would be used only if the event were disclosed and
Wilson wanted to extend the responsibility for all significant events through April 10, X2.
Choice "c" is incorrect. An April 24, X2 report date would be used only if the event were disclosed and
Wilson wanted to extend the responsibility for all significant events through April 24, X2.
Choice "d" is incorrect. Dual dating would only be used if the event were disclosed in the notes to the
financial statements.

NEW QUESTION: 2
A network administrator is asked to configure a video conference using the Cisco TelePresence MCU 5300.
There is a requirement for participants to start with the same layout when joining the conference. How can this goal be accomplished?
A. Configure a custom layout for each user individually.
B. Allow each endpoint to configure its own layout.
C. Layouts cannot be customized on the MCU 5300.
D. Configure a custom layout and apply the layout to all new participants.
Answer: D

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