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NEW QUESTION: 1
This question presents independent factual situations an auditor might encounter in conducting an audit.
List A represents the types of opinions the auditor ordinarily would issue. Select as the best answer for this
item, the action the auditor normally would take. The types of opinions in List A may be selected once,
more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations.
- The conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
An entity issues financial statements that present financial position and results of operations but omits the
related statement of cash flows. Management discloses in the notes to the financial statements that it does
not believe the statement of cash flows to be a useful financial statement.
List A
Types of Options
A. Either an "except for" qualified opinion or an adverse opinion.
B. An unqualified opinion.
C. An "except for" qualified opinion.
D. An adverse opinion.
E. Either an adverse opinion or a disclaimer of opinion.
F. A disclaimer of opinion.
G. Either a disclaimer of opinion or an "except for" qualified opinion.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is the correct opinion. Failure to include a statement of cash flows is a GAAP violation that
requires an "except for" qualified opinion to be issued.
NEW QUESTION: 2
회사에서 IT 업무 분리 정책을 구현했습니다. 역할 기반 환경에서 다음 중 어떤 역할을 응용 프로그램 개발자에게 할당 할 수 있습니까?
A. IT 운영자
B. 비상 지원
C. 데이터베이스 관리
D. 시스템 관리
Answer: D
NEW QUESTION: 3
Where do you verify that SmartDirectory is enabled?
A. Gateway properties > Authentication> Use SmartDirectory(LDAP) for Security Gateways is checked
B. Global properties > User Directory (LDAP) > Use SmartDirectory(LDAP) for Security Gateways is checked
C. Gateway properties > Smart Directory (LDAP) > Use SmartDirectory(LDAP) for Security Gateways is checked
D. Global properties > Authentication> Use SmartDirectory(LDAP) for Security Gateways is checked
Answer: B
NEW QUESTION: 4
company has client devices that run Windows 7 Professional with Service Pack 1 or Windows 8 Pro. The company plans to use Windows telemetry and Upgrade Readiness to upgrade all devices to Windows 10 Pro.
You need to ensure that you can collect the Upgrade Readiness inventory and telemetry data.
What should you do first?
A. Enroll in the Microsoft Operations Management Suite.
B. Enable connection settings on the client computers.
C. Change the Windows 8 Pro computers to Windows 8 Enterprise.
D. Enable data sharing on the client computers.
Answer: A
Explanation:
Explanation
Upgrade Readiness is offered as a solution in Microsoft Operations Management Suite (OMS) and Azure Log Analytics, a collection of cloud based services for managing on premises and cloud computing environments.
References: https://docs.microsoft.com/en-us/windows/deployment/upgrade/upgrade-readiness-requirements
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