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NEW QUESTION: 1
組織の最高監査責任者（CAE）は、内部監査活動（IAA）の品質評価プログラムを確立しました。 IIAのガイダンスによると、このプログラムに含まれるのは次のうちどれですか？
A. 必要な監査手順のチェックリストへの準拠、および年末にレビューされた改善領域の特定。
B. クライアントのフィードバックとは独立して実施されるIAAの評価、および監督の質と適時性を判断するための個々の監査のレビュー。
C. クライアントのフィードバックとは独立して実施されたIAAの評価、および年末にレビューされた改善領域の特定。
D. 必要な監査手順のチェックリストへの準拠、および監督の質と適時性を判断するための個々の監査のレビュー。
Answer: D
NEW QUESTION: 2
Restrictions on the scope of a specific accounting standard are stated in
A. various Statements of Accounting Concepts (SACs) issued by the AASB.
B. the explanatory materials provided by the AASB.
C. the IASB's Conceptual Framework.
D. that specific standard.
Answer: D
NEW QUESTION: 3
A. Option B
B. Option A
C. Option D
D. Option C
Answer: B
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