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NEW QUESTION: 1
In using the work of a specialist, an auditor of a nonissuer may refer to the specialist in the auditor's report
if, as a result of the specialist's findings, the auditor:
A. Is able to corroborate another specialist's earlier findings that were consistent with management's
representations.
B. Becomes aware of conditions causing substantial doubt about the entity's ability to continue as a going
concern.
C. Discovers significant deficiencies in the design of the entity's internal control that management does
not correct.
D. Desires to disclose the specialist's findings, which imply that a more thorough audit was performed.
Answer: B
Explanation:
Explanation/Reference:
Explanation
Choice "C" is correct. The auditor may, as a result of the report or findings of the specialist, decide to add
explanatory language to the auditor's standard report or depart from an unqualified opinion. Reference to
and identification of the specialist may be made in the auditor's report if the auditor believes such
reference will facilitate an understanding of the reason for the explanatory paragraph or the departure from
the unqualified opinion.
Choice "B" is incorrect. The auditor should not refer to the work or findings of the specialist unless the
specialist's work results in a change to the auditor's report.
Choice "C" is incorrect. The auditor should not refer to the work or findings of the specialist unless the
specialist's work results in a change to the auditor's report.
Choice "D" is incorrect. The identification of significant deficiencies in the design of the client's internal
control would not result in a change to the auditor's report. The auditor should not refer to the work or
findings of the specialist unless the specialist's work results in a change to the auditor's report.
NEW QUESTION: 2
ゾーンのSSD永続ディスクで過度のディスク読み取りスロットルが発生している汎用Compute Engineインスタンスのアプリケーションがあります。アプリケーションは主にディスクから大きなファイルを読み取ります。ディスクサイズは現在350 GBです。コストを最小限に抑えながら、最大量のスループットを提供したい。
あなたは何をするべきか?
A. インスタンスでローカルSSDを使用するように移行します。
B. インスタンスでリージョナルSSDを使用するように移行します。
C. ディスクのサイズを1 TBに増やします。
D. インスタンスに割り当てられたCPUを増やします。
Answer: A
NEW QUESTION: 3
In complex projects/ initiating processes should be completed:
A. In each phase of the project.
B. To estimate schedule constraints.
C. Within a work package.
D. To estimate resource allocations.
Answer: A