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NEW QUESTION: 1
The following explanatory paragraph was included in an auditor's report to indicate a lack of consistency:
"As discussed in note T to the financial statements, the company changed its method of computing
depreciation in X0." How should the auditor report on this matter if the auditor concurred with the change?
Type of Location of opinion explanatory paragraph.
A. Unqualified Before opinion paragraph
B. Unqualified After opinion paragraph
C. Qualified Before opinion paragraph
D. Qualified After opinion paragraph
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "b" is correct. If the auditor concurred with the change, a lack of consistency in applying GAAP
would result in an unqualified opinion with an explanatory paragraph following the opinion paragraph.
Choice "c" is incorrect. If the change in accounting principle is not accounted for properly, then a qualified
opinion would be appropriate and the explanatory paragraph would appear before the opinion paragraph.
Choices "a" and "d" are incorrect, per the above rules.
NEW QUESTION: 2
プロジェクトは、既存の製品の新しいバージョンを提供するために開始されます。顧客は、受け取った製品に不満があることで知られています。計画会議中に、現在のバージョンは使用できないため、顧客は重要なコンポーネントに注意を払うことを要求します。
プロジェクトマネージャーは何をすべきですか？
A. お客様の問題を文書化し、新しいバージョンで修正します。
B. 要件のトレーサビリティマトリックスを検証する
C. 要件と配信受け入れ基準の詳細なコレクションが取得されていることを確認します
D. この顧客とのやり取りの方法を理解するには、利害関係者の関与計画を参照してください
Answer: C
NEW QUESTION: 3
抽象クラスの代わりにインターフェイスを使用する必要がある2つの理由はどれですか？
A. You expect that classes that implement your interfaces have many common methods or fields, or require access modifiers other than public.
B. You want to take advantage of multiple inheritance of type.
C. You want to declare non-static on non-final fields.
D. You expect that unrelated classes would implement your interfaces.
E. You want to share code among several closely related classes.
Answer: B,D
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