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NEW QUESTION: 1
Park, CPA, was engaged to audit the financial statements of Tech Co., a new client, for the year ended
December 31, 20X3. Park obtained sufficient audit evidence for all of Tech's financial statement items
except Tech's opening inventory. Due to inadequate financial records, Park could not verify Tech's
January 1, 20X3, inventory balances. Park's opinion on Tech's 20X3 financial statements most likely will
be:

A. Option A
B. Option C
C. Option D
D. Option B
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When the auditor is unable to satisfy himself or herself regarding the amount of
beginning inventory, he or she must disclaim an opinion on the income statement because of the inability
to verify the cost of goods sold during the year. The auditor may, however, still be able to issue an
unqualified opinion on the balance sheet, since inventory can be verified as of the balance sheet date.
Choices "A", "C", and "D" are incorrect, based on the Explanation: above.

NEW QUESTION: 2
Which Live Query statement is properly constructed?
A. select * from *:
B. select from users;
C. SELECT * FROM users;
D. SELECT * FROM 'users'
Answer: C

NEW QUESTION: 3
Which of the following statements about virtualization is true?
A. In virtualization, you run multiple virtual machines, provided they all use the same operating system.
B. Virtualization enables you to run multiple operating systems and applications on a single computer.
C. Virtualization enables multiple physical computers to run off of a single virtualized server.
D. In virtualization, the operating systems of the virtual machines should match the host operating system.
Answer: B

NEW QUESTION: 4
次のうち、組織のセキュリティ態勢に最も大きな影響を与えるのはどれですか？
A. 従業員のアクセスおよび許可プロセスに関連する監査結果
B. 従業員と請負業者によるセキュリティ違反
C. セキュリティをサポートするコストの増加によるリソースの制約
D. 国際および国固有のコンプライアンス要件
Answer: D