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NEW QUESTION: 1
Kane, CPA, concludes that there is substantial doubt about Lima Co.'s ability to continue as a going
concern for a reasonable period of time. If Lima's financial statements adequately disclose its financial
difficulties, Kane's auditor's report is required to include an explanatory paragraph that specifically uses the
phrase(s):

A. Option D
B. Option B
C. Option C
D. Option A
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If, after considering identified conditions and events and management's plans, the
auditor concludes that substantial doubt about the entity's ability to continue as a going concern for a
reasonable period of time remains, the audit report should include an explanatory paragraph (following the
opinion paragraph) to reflect that conclusion. This conclusion should be expressed through the use of the
phrase "substantial doubt about it's (the entity's) ability to continue as a going concern" [or similar wording
that includes the terms "substantial doubt" and "going concern"]. The "reasonable period...not to exceed
one year" is inherent in the definition of going concern and is not explicitly stated in the audit report. The
phrase "possible discontinuation of operations" may be included in the going concern disclosure but is not
specifically required.
Choices "A", "B", and "C" are incorrect, as per the above Explanation.

NEW QUESTION: 2
Without manually restarting the SMTP server task, how often will it automatically check for changes to Configuration Settings documents?
A. Hourly
B. Daily at midnight
C. Two minutes
D. Never
Answer: C

NEW QUESTION: 3
Which two options can help mitigate the risks of import failures associated with large-volume bulk data loads?
Choose 2 answers.
A. Defer Sharing Calculation.
B. Increase batch size.
C. Group records by ParentID within a batch.
D. Minimize user group hierarchy.
Answer: A,C