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NEW QUESTION: 1
Before reporting on the financial statements of a U.S. entity that have been prepared in conformity with
another country's accounting principles, an auditor practicing in the U.S. should:
A. Receive a waiver from the auditor's state board of accountancy to perform the engagement.
B. Notify management that the auditor is required to disclaim an opinion on the financial statements.
C. Understand the accounting principles generally accepted in the other country.
D. Be certified by the appropriate auditing or accountancy board of the other country.
Choice "A" is correct. Before reporting on the financial statements of a U.S. entity that have been prepared
in conformity with another country's accounting principles, the auditor practicing in the U.S. should
understand the accounting principles generally accepted in the other country.
Choice "B" is incorrect. The auditor practicing in the U.S. would be able to report on the financial
statements of the U.S. entity without obtaining certification in the other country.
Choice "C" is incorrect. The auditor need not disclaim an opinion on the financial statements prepared in
conformity with another country's accounting principles.
Choice "D" is incorrect. A waiver to perform the engagement is not necessary.
NEW QUESTION: 2
ABC Travel offers a night reservation service, exposed as a web service. XYZ Stays offers a hotel reservation service, also exposed as a web service. ABC and XYZ will not change their web service. A startup company has contacted you for advice about designing a new service that combines flight and hotel reservations, which they will offer as a web service.
The startup company plans to provide their service by implementing a portable Java EE solution that aggregates the two services offered by ABC Travel and XYZ Stays, a combined reservation succeeded Only if both the flight reservation and the hotel reservation succeed.
Which is the most effective way to meet the business requirement?
A. The startup company can implement their new service as a web service by calling the two existing services in a single transaction, relying on transaction propagation to support this business rule.
B. The startup company cannot implement their new service as a web service, but must use an enterprise JavaBean (EJB) component to gain transaction propagation.
C. The startup company should implement their new service as aweb service by calling the two existing services, and implementing their owncompensating transaction.
D. The startup company should implement their new service as a web service that uses an XA transaction manager.
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