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NEW QUESTION: 1
IIA의 윤리 강령에 따르면 다음 중 참인 것은 무엇입니까?
A. 기밀을 유지하려면 감사인이 알고 있는 모든 중요한 사실을 공개해야 합니다.
B. 기밀 유지를 위해서는 감사자가 고객 정보의 사용 및 보호에 신중해야 합니다.
C. 무결성은 감사자가 표준에 따라 내부 감사 서비스를 수행하도록 요구합니다.
D. 객관성은 감사인이 정직, 근면, 책임을 가지고 업무를 수행 할 것을 요구합니다.
Answer: B

NEW QUESTION: 2
Which of the following is a documentation requirement that an auditor should follow when auditing in
accordance with Government Auditing Standards?
A. Audit documentation should contain a caveat that all instances of material errors and fraud may not be
identified.
B. Audit documentation should contain sufficient information so that supplementary oral Explanations are
not required.
C. The auditor should document the procedures that assure discovery of all illegal acts and contingent
liabilities resulting from noncompliance.
D. The auditor should obtain written representations from management acknowledging responsibility for
correcting instances of fraud, abuse, and waste.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Per Government Auditing Standards, audit documentation should contain sufficient
information so that supplementary oral Explanations are not required.
Choice "A" is incorrect. The auditor should obtain written representation from management acknowledging
responsibility for "violations or possible violations of laws or regulations whose effects should be
considered for disclosure in the financial statements or as a basis for recording a loss contingency."
Choice "C" is incorrect. The auditor should document procedures performed to evaluate compliance with
laws and regulations that have a direct and material effect on the determination of financial statement
amounts.
Choice "D" is incorrect. There is no such requirement that audit documentation contain this caveat.

NEW QUESTION: 3
Population is currently at 34,278,400 for country A and is expected to rise at a rate of 2%.
Which DO LOOP will correctly calculate growth rate over the next 10 years beginning in 2012 as shown in the graphic below?

A:

B:

C:

D:

A. Option C
B. Option D
C. Option B
D. Option A
Answer: C

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