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NEW QUESTION: 1
When auditing an entity's financial statements in accordance with Government Auditing Standards, an
auditor should prepare a written report on the auditor's:
A. Opinion on the entity's attainment of the goals and objectives specified by applicable laws and
regulations.
B. Field work and procedures that substantiated the auditor's specific findings and conclusions.
C. Understanding of internal control and assessment of control risk.
D. Identification of the causes of performance problems and recommendations for actions to improve
operations.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Government Auditing Standards require that the auditor issue a written report on
internal control in all audits. As part of this reporting requirement, the auditor must describe the scope of
the auditor's work in obtaining an understanding of internal control and his or her assessment of control
risk.
Choice "A" is incorrect. In the report, the auditor would identify significant deficiencies (reportable
conditions) and material weaknesses (not performance problems) found in the examination of the entity's
internal control.
Choice "C" is incorrect. A report on fieldwork and procedures that substantiated the auditor's specific
findings and conclusions would not be prepared as part of a GAGAS audit.
Choice "D" is incorrect. The objective of the audit of the financial statements is to provide an opinion on the
financial statements, not on the entity's attainment of goals and objectives.
NEW QUESTION: 2
From the Security & Compliance admin center, you create a content export as shown in the exhibit. (Click the Exhibit tab.)
What will be excluded from the export?
A. a 60-MB DOCX file
B. a 5-KB RTF file
C. a 10-MB XLSX file
D. a 5-MB MP3 file
Answer: D
Explanation:
Explanation
References:
https://docs.microsoft.com/en-us/office365/securitycompliance/export-a-content-search-report
NEW QUESTION: 3
組織は、拡張計画に資金を提供するために多額の現金を借りる必要があります。次の年利のうち、最も安いものはどれですか？
A. 7％の割引利息。
B. 10％の補償残高を持つ7％の単純な利息。
C. 7％の複利。
D. 各年の終わりに支払われる7％の単利。
Answer: D