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An auditor's report on financial statements prepared in accordance with another comprehensive basis of
accounting should include all of the following, except:
A. A statement that the basis of presentation is a comprehensive basis of accounting other than generally
accepted accounting principles.
B. An opinion as to whether the financial statements are presented fairly in conformity with the other
comprehensive basis of accounting.
C. Reference to the note to the financial statements that describes the basis of presentation.
D. An opinion as to whether the basis of accounting used is appropriate under the circumstances.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor would not indicate in his/her report an opinion as to whether the method
of accounting used is appropriate.
Choice "B" is incorrect. The auditor would include in his report an opinion as to whether the financial
statements are presented fairly in conformity with the other comprehensive basis of accounting.
Choice "C" is incorrect. The auditor would include in his report reference to the note to the financial
statements that describes the basis of presentation.
Choice "D" is incorrect. The auditor would include in his report a statement that the basis of presentation is
a comprehensive basis of accounting other than generally accepted accounting principles.
Your company uses GitHub for source control. GitHub repositories store source code and store process documentation. The process documentation is saved as Microsoft Word documents that contain simple flow charts stored as .bmp files.
You need to optimize the integration and versioning of the process documentation and the flow charts. The solution must meet the following requirements:
* Store documents as plain text.
* Minimize the number of files that must be maintained.
* Simplify the modification, merging, and reuse of flow charts.
* Simplify the modification, merging, and reuse of documents.
What should you include in the solution? To answer, select the appropriate options in the answer area. NOTE:
Each correct selection is worth one point.
Answer:
Explanation:
プロジェクトマネージャーが使用する品質管理のツールまたはテクニックは次のとおりです。
A. プロセス分析。
B. ベンチマーク。
C. 品質監査。
D. 検査。
Answer: D
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