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NEW QUESTION: 1
In which case might an auditor of an issuer render a qualified opinion on internal control?
A. When there is a scope limitation.
B. When there is a material weakness in internal control.
C. Both "a" and "b".
D. Neither "a" nor "b".
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. A scope limitation requires the auditor to disclaim an opinion or withdraw from the
engagement, and a material weakness in internal control requires the auditor to issue an adverse opinion.
Neither situation would result in a qualified opinion.
Choice "A" is incorrect. A scope limitation requires the auditor to disclaim an opinion or withdraw from the
engagement.
Choice "B" is incorrect. A material weakness in internal control requires the auditor to issue an adverse
opinion.
Choice "C" is incorrect. A scope limitation requires the auditor to disclaim an opinion or withdraw from the
engagement, and a material weakness in internal control requires the auditor to issue an adverse opinion.
Neither situation would result in a qualified opinion.

NEW QUESTION: 2
Welches der folgenden Geräte wird verwendet, um den Netzwerkverkehr gleichmäßig über mehrere Links zu verteilen?
A. Proxyserver
B. Inhaltsfilter
C. DNS-Server
D. Load Balancer
Answer: D

NEW QUESTION: 3
次のリスク要因のどれが最も主観的ですか？
A. スタッフ、システム、または環境の変化。
B. 以前の監査結果。
C. 監査対象のユニットのサイズ。
D. 運用管理の能力。
Answer: D