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  • Exam Number/Code C-SAC-2107
  • Product Name SAP Certified Application Associate - SAP Analytics Cloud
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  • 394 Q&As
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    What does the maintenance plan category determine?
    A. The grouping of similar maintenance plans together for reporting
    B. How maintenance call objects are generated for a due maintenance call
    C. The type of technical object for the maintenance plan
    D. The type of maintenance call object the system generates for a due maintenance call
    Answer: D

    This question consists of an item pertaining to possible deficiencies in an accountant's review report.
    Jordan & Stone, CPAs, audited the financial statements of Tech Co., a nonissuer, for the year ended
    December 31, 20X1, and expressed an unqualified opinion. For the year ended December 31, 20X2, Tech
    issued comparative financial statements. Jordan & Stone reviewed Tech's 20X2 financial statements and
    Kent, an assistant on the engagement, drafted the accountants' review report below. Land, the
    engagement supervisor, decided not to reissue the prior year's auditors' report, but instructed Kent to
    include a separate paragraph in the current year's review report describing the responsibility assumed for
    the prior year's audited financial statements. This is an appropriate reporting procedure. Land reviewed
    Kent's draft and indicated in the Supervisor's Review Notes below that there were several deficiencies in
    Kent's draft.
    Accountant's Review Report
    We have reviewed and audited the accompanying balance sheets of Tech Co. as of December 31, 20X2
    and 20X1, and the related statements of income, retained earnings, and cash flows for the years then
    ended, in accordance with Statements on Standards for Accounting and Review Services issued by the
    American Institute of Certified Public Accountants and generally accepted auditing standards. All
    information included in these financial statements is the representation of the management of Tech Co. A
    review consists principally of inquiries of company personnel and analytical procedures applied to financial
    data. It is substantially less in scope than an audit in accordance with generally accepted auditing
    standards, the objective of which is the expression of an opinion regarding the financial statements taken
    as a whole. Based on our review, we are not aware of any material modifications that should be made to
    the accompanying financial statements. Because of the inherent limitations of a review engagement, this
    report is intended for the information of management and should not be used for any other purpose. The
    financial statements for the year ended December 31, 20X1, were audited by us and our report was dated
    March 2, 20X2. We have no responsibility for updating that report for events and circumstances occurring
    after that date.
    Jordan and Stone, CPAs
    March 1, 20X3
    Supervisor's Review Notes
    There should be no reference to "updating the prior year's auditor's report for events and circumstances
    occurring after that date" in the fourth (separate) paragraph.
    A. Incorrect
    B. Correct
    Answer: B
    Correct. The report should not state that the auditors have no responsibility for updating the prior year's
    audit report for events and circumstances that occurred after that date. This type of comment is included in
    a report on prospective financial statements, not in a report on the financial statements of a nonissuer.
    Planning and Supervision

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    Additional Information

    Exam Code C-SAC-2107
    Exam Name SAP Certified Application Associate - SAP Analytics Cloud
    Updated Jan 2, 2019
    Q & A 394 Q&As

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