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ISO-LCSM-001 Braindumps VCE
  • Exam Code: ISO-LCSM-001
  • Exam Name: ISO/IEC 27032 - Lead Cyber Security Manager

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NEW QUESTION: 1
Which of the following inquiry or analytical procedures ordinarily is performed in an engagement to review
a nonissuer's financial statements?
A. Analytical procedures designed to test management's assertions regarding continued existence.
B. Inquiries concerning the entity's procedures for recording and summarizing transactions.
C. Analytical procedures designed to test the accounting records by obtaining corroborating evidential
matter.
D. Inquiries of the entity's attorney concerning contingent liabilities.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When reviewing a nonissuer's financial statements, an accountant ordinarily makes
inquiries concerning the entity's procedures for recording and summarizing transactions.
Choices "A", "C", and "D" are incorrect. The following audit procedures generally are not performed in a
review engagement:
A. Tests of the accounting records.
C. Tests of management's assertions regarding continued existence.
D. Inquiries of the entity's attorney concerning contingent liabilities.

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