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H35-821 Reliable Test Question - H35-821 New Study Plan, H35-821 Online Bootcamps - Dungseafood

H35-821

Exam Code: H35-821

Exam Name: HCIP-Datacom-Carrier Core Technology V1.0Certification

Version: V16.75

Q & A: 400 Questions and Answers

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NEW QUESTION: 1
Which of the following statements concerning an auditor's communication of significant deficiencies
identified during the audit of a nonissuer is correct?
A. Significant deficiencies discovered and communicated at an interim date should be reexamined with
tests of controls before completing the engagement.
B. Any report issued on significant deficiencies should indicate that providing assurance on internal
control was not the purpose of the audit.
C. Suggestions concerning administration efficiencies and business strategies should not be
communicated in the same report with significant deficiencies.
D. The auditor should request a meeting with management one level above the source of the significant
deficiencies to discuss suggestions for remedial action.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Any report issued on significant deficiencies should indicate that providing assurance
on internal control was not the purpose of the audit.
Choice "A" is incorrect. The auditor should communicate significant deficiencies to management and those
charged with governance, but is not required to request a meeting with management one level above the
source of the reportable conditions, to discuss suggestions for remedial action.
Choice "C" is incorrect. Significant deficiencies discovered and communicated at an interim date do not
need to be reexamined with tests of controls before completing the engagement.
Choice "D" is incorrect. Suggestions concerning administration efficiencies and business strategies may
be communicated in the same report with significant deficiencies (the significant deficiencies must be
separately identified, however).

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