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NEW QUESTION: 1
Reporting standards for financial audits under Government Auditing Standards (the Yellow Book) differ
from reporting under generally accepted auditing standards in that Government Auditing Standards require
the auditor to:
A. Present the results of the auditor's tests of controls.
B. Describe the scope of the auditor's principal substantive tests.
C. Provide positive assurance that control activities regarding segregation of duties are consistent with the
entity's control objectives.
D. Provide negative assurance that the auditor discovered no evidence of intentional override of internal
controls.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The report on the audit of financial statements should describe the scope of the
auditor's testing of compliance with laws and regulations and internal control over financial reporting, and
present the results of those tests.
Choice "A" is incorrect. The auditor's report on internal controls indicates whether or not material
weaknesses were found, but it does not provide assurance that specific internal control activities are
consistent with the entity's objectives.
Choice "C" is incorrect. The auditor is not required to provide negative assurance regarding the override of
internal control, although the audit report will provide negative assurances regarding internal control over
financial reporting and its operations that may involve a material weakness.
Choice "D" is incorrect. There is no requirement that the auditor describe the scope of substantive tests.
However, under Government Auditing Standards, the report on the audit of financial statements should
describe the scope of the auditor's testing of compliance with laws and regulations and internal control
over financial reporting. Communication with Those Charged with Governance

NEW QUESTION: 2
再構築せずに、サードパーティのアプリとともにOracleワークロードをOCIに移行したい。
オンプレミスからOCIへの環境の移行を可能にする方法はどれですか。
A. リフト＆シフト
B. クラウドネイティブワークロード
C. バックアップとリカバリ
D. インフラストラクチャの重いワークロード
Answer: A

NEW QUESTION: 3
"Implementing the mySAP Business Suite" supports complete implementation projects, including project preparation, business blueprint, configuration, final preparation and go live.
A. Correct
B. Incorrect
Answer: B

• Download Syllabus