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NEW QUESTION: 1
企業内の責任領域の有効性と結果に関する洞察を提供するコンポーネントはどれですか。
A. 収益の会計とレポート
B. 利益センタ会計
C. 結果分析
D. 収益性分析
Answer: B
NEW QUESTION: 2
You are the Microsoft 365 administrator for a company.
You need to identify the different features of MyAnalytics and Workspace Analytics.
What are the different features? To answer, drag the appropriate applications to the correct features. Each application may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
Explanation:
References:
https://products.office.com/en-za/business/compare-more-office-365-for-business-plans
https://techcommunity.microsoft.com/t5/MyAnalytics/Microsoft-Workplace-Analytics/td-p/84884
https://docs.microsoft.com/en-us/office365/servicedescriptions/workplace-analytics-service-description
https://docs.microsoft.com/en-us/workplace-analytics/setup/upload-organizational-data
NEW QUESTION: 3
A limitation on the scope of an audit sufficient to preclude an unqualified opinion will usually result when
management:
A. Does not provide the auditor with an engagement letter specifying the responsibilities of both the entity
and the auditor.
B. Is unable to obtain audited financial statements supporting the entity's investment in a foreign
subsidiary.
C. Fails to correct a significant deficiency in internal control communicated to those charged with
governance after the prior year's audit.
D. Refuses to disclose in the notes to the financial statements related party transactions authorized by the
Board of Directors.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Restrictions on the scope of the audit, such as the timing of the work, the inability to
obtain sufficient appropriate audit evidence, or an inadequacy in the accounting records, may require the
auditor to qualify or disclaim an opinion. Inability to obtain audited financial statements supporting the
entity's investment in a foreign subsidiary is such a restriction on the scope of the audit.
Choice "B" is incorrect. Client refusal to disclose related party transactions in the notes to the financial
statements is a GAAP problem, not a scope problem. For a GAAP problem, the auditor must either issue a
qualified or adverse opinion.
Choice "C" is incorrect. The auditor sends an engagement letter to the client, not vice versa.
Choice "D" is incorrect. Management may choose not to correct a significant deficiency in internal control if
the cost of correcting the condition outweighs the benefit.
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