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NEW QUESTION: 1
あなたの会社はExchange Server 2013組織を持っています。
NEW QUESTION: 2
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.
- 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
A principal auditor decides to take responsibility for the work of another CPA who audited a wholly-owned
subsidiary of the entity and issued an unqualified opinion. The total assets and revenues of the subsidiary
represent 17% and 18%, respectively, of the total assets and revenues of the entity being audited.
Types of Options
A. An "except for" qualified opinion.
B. Either an adverse opinion or a disclaimer of opinion.
C. An unqualified opinion.
D. An adverse opinion.
E. A disclaimer of opinion.
F. Either an "except for" qualified opinion or an adverse opinion.
G. Either a disclaimer of opinion or an "except for" qualified opinion.
Choice "B" is the correct opinion. An unqualified opinion should be issued.
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