You Are a CPA Retained by the Manager of a Cooperative

question 38

Multiple Choice

You are a CPA retained by the manager of a cooperative retirement village to do "write-up work." You are expected to prepare unaudited financial statements with each page marked "unaudited" and accompanied by a disclaimer of opinion stating no audit was performed. In performing the work, you discover that there are no invoices to support a claim for a $25,000 disbursement. The manager informs you that all the disbursements are proper. What should you do?

• A) Submit the expected statements but omit $25,000 of unsupported disbursements.
• B) Include the unsupported disbursements in the statements since you are not expected to make an audit.
• C) Obtain from the manager a written statement that you informed him of the missing invoices and include his assurance that the disbursements are proper.
• D) Notify the owners that some of the claimed disbursements are unsupported and withdraw if the situation is not satisfactorily resolved.

Differentiate between epimers, anomers, and diastereomers within carbohydrate chemistry.

Recognize and understand the stability and representation of chair conformers of glucopyranose.

Understand the concept of mutarotation and how it relates to the optical activity in carbohydrate solutions.

Knowledge on how to determine the number of possible pyranose and furanose forms from an open-chain monosaccharide.

---

Definitions:

Referral

A recommendation to see a specialist or to utilize a specific service or treatment.

Nursing Practice

The profession or practice of providing care for the sick and infirm, guided by health science principles and regulations.

Expected Outcome

The anticipated results or changes following a medical treatment, procedure, or intervention.

Patient-To-Nurse Ratio

The number of patients assigned to a single nurse, which can impact the quality of care, safety, and outcomes.