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    guidelines.
    B. Always arrange guideline formulas in order by performance rating and comp ratio.
    C. Allow planners to enter negative salary adjustment recommendations.
    D. Add a formula without any criteria at the bottom of the guideline list to act as a default.
    Answer: D

    NEW QUESTION: 2
    An auditor most likely would issue a disclaimer of opinion because of:
    A. Inadequate disclosure of material information.
    B. A material departure from generally accepted accounting principles.
    C. The omission of the statement of cash flows.
    D. Management's refusal to furnish written representations.
    Answer: D
    Explanation:
    Explanation/Reference:
    Explanation:
    Choice "D" is correct. Management's refusal to furnish written representations is a significant client
    imposed restriction on the scope of an audit, ordinarily warranting a disclaimer of opinion.
    Choice "A" is incorrect. Inadequate disclosure would result in a qualified or adverse opinion.
    Choice "B" is incorrect. A qualified report would be appropriate when a "statement of cash flows" is omitted
    and the scope of the audit is not restricted.
    Choice "C" is incorrect. A departure from GAAP would result in either a qualified or adverse opinion,
    depending on materiality.

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    B. Cisco 3800 Unified Access Switches
    C. Cisco Catalyst 3750-X Series Multi-Layer Switches
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    Answer: A