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NEW QUESTION: 1
展示を参照してください。

どのタイプの構成が出力に表示されますか？
A. JSON
B. Ansible
C. シェフ
D. 人形
Answer: D

NEW QUESTION: 2
Organizations pass by a strategic planning cycle on regular basis in order to align existing strategies, remove strategies and add new ones. When it comes to the implementation, which of the following options represents the activities through which the organizational strategies are implemented?
A. Portfolio Strategic Management
B. Portfolio Components
C. Ongoing Operations
D. Portfolio Components and Ongoing Operations
Answer: D

NEW QUESTION: 3
An auditor obtains knowledge about a new client's business and its industry to:
A. Understand the events and transactions that may have an effect on the client's financial statements.
B. Develop an attitude of professional skepticism concerning management's financial statement
assertions.
C. Make constructive suggestions concerning improvements to the client's internal control.
D. Evaluate whether the aggregation of known misstatements causes the financial statements taken as a
whole to be materially misstated.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor should obtain knowledge of the client's business and its industry in order
to determine the effect of transactions, events, and practices on the client's financial statements.
Choice "A" is incorrect. Constructive suggestions concerning improvements in the new client's internal
control are generally made after the study and evaluation of the client's internal control, performed
subsequent to planning. Knowledge about the new client's business and its industry is generally obtained
during planning.
Choice "B" is incorrect. The auditor should have an attitude of professional skepticism in conducting the
engagement, but this attitude is not necessarily related to the auditor's knowledge of the new client's
business and its industry.
Choice "C" is incorrect. The auditor should evaluate whether the aggregation of known misstatements
materially affects the financial statements, but this is done near the audit's conclusion. Knowledge about
the new client's business and its industry is generally obtained during planning.

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