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NEW QUESTION: 1
This question presents independent factual situations an auditor might encounter in conducting an audit.
List A represents the types of opinions the auditor ordinarily would issue. Select as the best answer for this
item, the action the auditor normally would take. The types of opinions in List A 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
An entity is a defendant in a lawsuit alleging infringement of certain patent rights. However, the ultimate
outcome of the litigation cannot be reasonably estimated by management. The auditor believes there is a
reasonable possibility of a significantly material loss, but the lawsuit is adequately disclosed in the notes to
the financial statements.
List A
Types of Options
A. A disclaimer of opinion.
B. An unqualified opinion.
C. An "except for" qualified opinion.
D. Either an adverse opinion or a disclaimer of opinion.
E. Either an "except for" qualified opinion or an adverse opinion.
F. Either a disclaimer of opinion or an "except for" qualified opinion.
G. An adverse opinion.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is the correct opinion. Since the uncertainty is adequately disclosed, an unqualified opinion
should be issued.
NEW QUESTION: 2
Data that can be measured on a continuum and has meaningful decimal subdivisions are __________ data.
A. Continuous
B. Variable
C. Discrete
D. Surplus
Answer: A
NEW QUESTION: 3
Using the on initiation rule, you can set certain fields to automatically populate in the Add New Employees section of the instance.
A. False
B. True
Answer: B
NEW QUESTION: 4
Organizational policies require vulnerability remediation on severity 7 or greater within one week. Anything
with a severity less than 7 must be remediated within 30 days. The organization also requires security
teams to investigate the details of a vulnerability before performing any remediation. If the investigation
determines the finding is a false positive, no remediation is performed and the vulnerability scanner
configuration is updates to omit the false positive from future scans:
The organization has three Apache web servers:
The results of a recent vulnerability scan are shown below:
The team performs some investigation and finds a statement from Apache:
Which of the following actions should the security team perform?
A. Investigate the false negative on 192.168.1.20
B. Remediate 192.168.1.22 within 30 days
C. Ignore the false positive on 192.168.1.22
D. Remediate 192.168.1.20 within 30 days
Answer: B