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NEW QUESTION: 1
In which of the following circumstances would an auditor not express an unqualified opinion?
A. Quarterly financial data required by the SEC has been omitted.
B. The auditor is unable to obtain audited financial statements of a consolidated investee.
C. The auditor wishes to emphasize an unusually important subsequent event.
D. There has been a material change between periods in accounting principles.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The inability to obtain audited financial statements of a consolidated investee
represents a scope limitation which may result in either a qualified opinion or a disclaimer of opinion.
Choice "A" is incorrect. A material change in accounting principles between periods is disclosed in an
explanatory paragraph added to an otherwise unqualified opinion.
Choice "B" is incorrect. Omission of selected quarterly data required by SEC regulations is disclosed in an
explanatory paragraph added to an otherwise unqualified opinion.
Choice "C" is incorrect. Emphasis of a matter is disclosed in an explanatory paragraph added to an
otherwise unqualified opinion.

NEW QUESTION: 2

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

NEW QUESTION: 3
ある会社がAWSに新しい2層Webアプリケーションをデプロイしています。同社にはスタッフが限られており、高可用性が求められ、アプリケーションには複雑なクエリとテーブル結合が必要です。どの構成が、会社の要件に対するソリューションを提供しますか？
A. マルチAZ付きMySQL用Amazon RDS
B. 単一のアベイラビリティーゾーン内の2つのAmazon EC2インスタンスにインストールされたMySQL
C. Amazon ElastiCache
D. Amazon DynamoDB
Answer: A