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NEW QUESTION: 1
展示を参照してください。

R5からのトレースルートの出力は、ネットワークのループを示しています。このループを防ぐ構成はどれですか？
A）

B）

C）

D）

A. オプションB
B. オプションA
C. オプションC
D. オプションD
Answer: B

NEW QUESTION: 2
The profitability and technical data studies are provided in report format to owners and
funders for acceptance. This type of report, used to solicit funding, is referred to as a(n) _____.
A. Prospectus.
B. Economic evaluation analysis.
C. Risk management manual.
D. Project feasibility study.
E. None of the other alternatives apply
Answer: A

NEW QUESTION: 3
Which of the following factors most likely would heighten an auditor's concern about the risk of fraudulent
financial reporting?
A. Large amounts of liquid assets that are easily convertible into cash.
B. An overly complex organizational structure involving unusual lines of authority.
C. Financial management's participation in the initial selection of accounting principles.
D. Low growth and profitability as compared to other entities in the same industry.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor identifies factors indicative of potential fraud ("fraud risk factors") as part
of assessing the risk of material misstatement. An overly complex organization structure involving unusual
lines of authority provides an opportunity for fraudulent financial reporting that would heighten the auditor's
concern.
Choice "A" is incorrect. Large amounts of liquid assets that are easily convertible into cash would heighten
an auditor's concern about misappropriation of assets, not about fraudulent financial reporting.
Choice "B" is incorrect. Low growth and profitability might heighten an auditor's concern if it became
severe or if management faced excessive pressure to meet financial expectations, but would not
necessarily in and of itself heighten an auditor's concern.
Choice "C" is incorrect. Nonfinancial management's participation in the selection of accounting principles
might heighten the auditor's concern; financial management is expected to participate in such activities.