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NEW QUESTION: 1
In which of the following circumstances would an auditor most likely add an explanatory paragraph to the
standard report while not affecting the auditor's unqualified opinion?
A. Management's estimates of the effects of future events are unreasonable.
B. There is substantial doubt about the entity's ability to continue as a going concern.
C. The auditor is asked to report on the balance sheet, but not on the other basic financial statements.
D. Certain transactions cannot be tested because of management's records retention policy.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If, after considering identified conditions and events and management's plans, the
auditor concludes that substantial doubt about the entity's ability to continue as a going concern for a
reasonable period of time remains, the audit report should include an explanatory paragraph to reflect that
conclusion.
Choice "A" is incorrect. Reporting on just the balance sheet is acceptable provided access to financial
information is not limited. Such reporting does not require an explanatory paragraph.
Choice "C" is incorrect. If the auditor concludes that management's estimate is unreasonable and that its
effect is to cause the financial statements to be materially misstated, the auditor should express a qualified
or an adverse opinion.
Choice "D" is incorrect. Restrictions on the scope of the audit, whether imposed by the client or by
circumstances, may require the auditor to qualify or to disclaim an opinion.

NEW QUESTION: 2
복잡한 프로젝트의 서비스 제공 업체 중 하나가 지난 6 개월 동안 리소스 가용성 문제에 직면 해 있습니다. 그러나 서비스 제공 업체는 프로젝트 관리자에게 결과물이 정시에 제공 될 것이라고 확신했습니다.
프로젝트 관리자는 이 상황을 어떻게 해결해야 합니까?
A. 문제 로그를 업데이트합니다.
B. 근본 원인 분석을 수행합니다.
C. 위험 대응 계획을 실행하십시오.
D. 정 성적 위험 분석을 수행합니다.
Answer: A

NEW QUESTION: 3
OMU Porta1 can Not log in which process may be related
A. OMU
B. PCG
C. SCU
D. SMU
Answer: A