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NEW QUESTION: 1
Six months after issuing an unqualified opinion on audited financial statements, an auditor discovered that
the engagement personnel failed to confirm several of the client's material accounts receivable balances.
The auditor should first:
A. Perform alternative procedures to provide a satisfactory basis for the unqualified opinion.
B. Assess the importance of the omitted procedures to the auditor's ability to support the expressed
opinion.
C. Inquire whether there are persons currently relying, or likely to rely, on the unqualified opinion.
D. Request the permission of the client to undertake the confirmation of accounts receivable.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. When an auditor discovers the omission of an audit procedure related to a
previously issued report, the auditor should first assess the importance of the omitted procedure to the
auditor's ability to support the previously expressed opinion.
Choice "A" is incorrect. The auditor would request the permission of the client to undertake the
confirmation of accounts receivable only after determining that the procedure was necessary to support
the previously expressed opinion and no other alternative procedure had been performed.
Choice "B" is incorrect. Alternative procedures would be performed only after the auditor determined that
the procedure was necessary to support the previously expressed opinion.
Choice "D" is incorrect. The auditor needs to be able to support (or revise) the previously issued opinion
regardless of whether or not there are persons currently relying on it.

NEW QUESTION: 2
In the Uu interface, which of the following layer performs traffic monitoring report function?
A. PDCP
B. MAC
C. RLC
D. RRC
E. BMC
Answer: B,D

NEW QUESTION: 3
出力をフィルタリングするために、デバッグ条件で使用できる2つのキーワードはどれですか？ （2つ選択してください。）
A. ホスト名
B. インターフェースID
C. プロトコル
D. ポート番号
Answer: A,B

NEW QUESTION: 4
Draft stories are outputs of requirements workshop(s).
A. True
B. False
Answer: A