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NEW QUESTION: 1
The existence of audit risk is recognized by the statement in the auditor's standard report that the auditor:
A. Realizes some matters, either individually or in the aggregate, are important while other matters are not
important.
B. Assesses the accounting principles used and also evaluates the overall financial statement
presentation.
C. Is responsible for expressing an opinion on the financial statements, which are the responsibility of
management.
D. Obtains reasonable assurance about whether the financial statements are free of material
misstatement.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The existence of audit risk is recognized by the statement in the auditor's standard
report that the auditor obtains "reasonable assurance" (as opposed to absolute assurance) about whether
the financial statements are free of material misstatement. The existence of audit risk (the risk that the
auditor may unknowingly fail to appropriately modify his or her opinion on materially misstated financial
statements) is implied in this statement.
Choice "B" is incorrect. Assessing the accounting principles used and evaluating the overall financial
statement presentation relate to determining that the statements have been prepared in conformity with
GAAP, not to recognizing the existence of audit risk.
Choice "C" is incorrect. Realizing that some matters are more important than others illustrates the concept
of materiality; however, this is not a statement included in the auditor's standard report.
Choice "D" is incorrect. Indicating that the financial statements are the responsibility of management while
the auditor's responsibility is to express an opinion on those financial statements delineates responsibility
rather than illustrating the concept of audit risk.

NEW QUESTION: 2
Business Intelligence tool types include:
A. Operations performance management (OPM)
B. Technology reporting
C. Descriptive, self-service analytics
D. Business performance management (BPM)
E. Operational reporting
F. Predictive, self-service analytics
Answer: C,D,E

NEW QUESTION: 3
Cloud Sourcingの実装中、ユーザーはユーザー受け入れテストを実行し、さまざまなリモートロケーションから用語ライブラリに「契約条件」を入力します。ユーザーが同じミスを繰り返している場合があり、プロジェクトチームは多くの調整を行ってエラーを排除する必要があります。ユーザーが「用語ライブラリ」に正しい契約条件のみを入力し、それらを検証して修正し、契約でそれらを使用するために利用できるシステムヘルプを特定しますか？
A. ユーザーは「契約エキスパート」を実行する必要があります。これにより、間違いを特定し、アイテムに赤い線を付けます。
B. ユーザーはシステムに入力する前に条件を共有する必要があります
C. ユーザーは単語形式で用語をダウンロードし、スペル/文法チェックを実行する必要があります
D. ユーザーが「契約ライブラリツール」を実行して、正当性を確認する必要があります
Answer: A

NEW QUESTION: 4
An administrator is planning a Floating Linked-Clone desktop pool using local solid state drives. A stateless configuration is suitable for this group of users.
Local solid state drive capacity is limited. The administrator plans to use the storage tiring capabilities of View Composer to place the Linked-Clones on shared storage and place only the Replica on local disk.
Why will the administrator be prevented from using this configuration?
A. Replica disks must always reside on shared storage for Linked-Clone pools.
B. Storagetiering is supported only for Dedicated Assignment Linked-Clone desktops.
C. Storage tiering is supported only when using Full Clone desktops.
D. Replica and Linked-Clone disks must reside on the same datastore when using local disks.
Answer: D