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Exam Code: CDMS-SP4.0

Exam Name: Certified Digital Marketing Specialist - Strategy and Planning

Certification Provider: DMI

Related Certification: Certified Digital Marketing Specialist - Strategy and Planning

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NEW QUESTION: 1
The shaded are in the below figure is 65% of the are of the entire circle, what is the value of d?
Column A - d
Column B - 126 degrees

A. if the quantity in Column B is greater
B. if the two quantities are equal
C. if it is impossible to determine which quantity is greater
D. if the quantity in Column A is greater
Answer: B
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 2
The quarterly data required by SEC Regulation S-K have been omitted. Which of the following statements
must be included in the auditor's report?
A. The company's internal control provides an adequate basis to complete the review.
B. The company has not presented the selected quarterly financial data.
C. The auditor was unable to review the data.
D. The auditor will review the selected data during the review of the subsequent quarterly financial data.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. If the quarterly data required by SEC Regulation S-K have been omitted, the
auditor's report must include a statement indicating that the company has not presented such data.
Choice "A" is incorrect. The auditor's report should only state that the auditor was unable to review
quarterly data required by SEC Regulation S-K when the data have been included, but the auditor has not
reviewed such data.
Choice "B" is incorrect. Generally, the auditor's report does not make reference to a review of interim
financial information, since such information is not a required part of GAAP financial statements. (Note,
however, that the auditor's report might be modified to indicate that the company's internal control was not
sufficient to provide an adequate basis for a review of such information, in situations where quarterly data
is included but not reviewed).
Choice "D" is incorrect. If an entity is required to file quarterly reports, a review of this quarterly data is also
required. Such review should be completed before the quarterly report is filed, not postponed to a
subsequent quarter.


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