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NEW QUESTION: 1
Not all misstatements will be material enough to affect the fair presentation of the financial statement. A material misstatement is one that the auditors determine would change or influence the option of a reasonable person relying on the financial statements for information. Ultimately, auditors must exercise judgment to assess materiality based on the qualitative nature of the misstatements and their quantitative extent. Materiality is also based on auditors' assessment of control risk levels in the organization. The following factors may influence the auditors' assessment of control risk EXCEPT:
A. Management's awareness or lack of awareness of applicable laws and regulations
B. None of these
C. Assignment of responsibility and delegation of authority to deal with such matters as organizational goals and objectives, operating functions, and regulatory requirements
D. Client policy regarding such matters as acceptable operating practices and codes of conduct
Answer: B
Explanation:
Explanation/Reference:

NEW QUESTION: 2

A. Option B
B. Option A
C. Option D
D. Option C
Answer: B

NEW QUESTION: 3
상태 회의 중에 이해 관계자가 이전에 확인되지 않았던 새로운 요구 사항을 요청합니다. 프로젝트 관리자는 무엇을 해야 합니까?
A. 변경 사항을 구현하고 프로젝트 관리 계획을 업데이트 합니다.
B. 통합 변경 제어 수행 프로세스를 실행합니다.
C. 요청 거부
D. 위험 분석을 수행합니다.
Answer: B