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timing is everything.
NEW QUESTION: 1
情報セキュリティ管理者は、部門システムは、情報セキュリティポリシーの認証要件に準拠していることを知ります。情報セキュリティ管理者の最初の行動方針は次のうちどれですか？
A. 上級管理職からのリクエストリスク受容。
B. 行動関連するリスクを定量化する影響分析
C. エスカレーションのための運営委員会に問題を提出してください。
D. ネットワークの他の部分からアイソ非準拠システム。
Answer: B
NEW QUESTION: 2
This question presents independent factual situations an auditor might encounter in conducting an audit.
List B represents the report modifications (if any) that would be necessary. Select as the best answer for
each item, the action the auditor normally would take. The report modifications in List B may be selected
once, more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations.
- The conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
In auditing the long-term investments account, an auditor is unable to obtain audited financial statements
for an investee located in a foreign country. The auditor concludes that sufficient appropriate audit
evidence regarding this investment cannot be obtained.
List B Report Modifications
A. Issue the standard auditor's report without modification.
B. Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.
C. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the scope and opinion paragraphs.
D. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the opinion paragraph.
E. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the opinion paragraph.
F. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the scope and opinion paragraphs.
G. Describe the circumstances within the scope and opinion paragraphs without adding an explanatory
paragraph.
H. Describe the circumstances in an explanatory paragraph following the opinion paragraph without
modifying the three standard paragraphs.
I. Describe the circumstances within the scope paragraph without adding an explanatory paragraph.
J. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph without
modifying the three standard paragraphs.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "E" is the correct modification. The situation calls for a qualified opinion or a disclaimer of opinion,
but none of the choices adequately describes a disclaimer. Therefore, a qualified opinion is the best
answer. The circumstances should be described in an explanatory paragraph preceding the opinion
paragraph and the scope and opinion paragraphs should be modified.
NEW QUESTION: 3
How do you configure an alert in SmartView Monitor?
A. By right-clicking on the Gateway, and selecting Properties.
B. By choosing the Gateway, and Configure Thresholds.
C. By right-clicking on the Gateway, and selecting System Information.
D. An alert cannot be configured in SmartView Monitor.
Answer: B