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NEW QUESTION: 1
An auditor includes a separate paragraph in an otherwise unmodified report to emphasize that the entity
being reported on had significant transactions with related parties. The inclusion of this separate
paragraph:
A. Is considered an "except for" qualification of the opinion.
B. Is appropriate and would not negate the unqualified opinion.
C. Necessitates a revision of the opinion paragraph to include the phrase "with the foregoing Explanation"
D. Violates generally accepted auditing standards if this information is already disclosed in footnotes to
the financial statements.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Emphasis of a matter should be disclosed in an explanatory paragraph appended to
an otherwise unqualified opinion.
Choice "A" is incorrect. An "except for" qualification is used for a scope limitation or a departure from
GAAP, but not for emphasis of a matter.
Choice "B" is incorrect. The auditor may emphasize a matter even if it is included in the footnotes.
Choice "C" is incorrect. A phrase such as "with the foregoing Explanation" should not be used in an
unqualified opinion.

NEW QUESTION: 2
クラスタから実行してCPUアクティビティなどのIsilon統計を表示できるIsilonツールはどれですか？
A. MiTrend
B. InsightIQ
C. iostat
D. iperf
Answer: B
Explanation:
InsightIQ 4.1 introduces a new report that displays statistics

NEW QUESTION: 3
뒤 바벨 스쿼트에 저항 밴드를 올바르게 적용하면 다음 중 무엇을 얻을 수 있습니까?
A. 스쿼트의 아래쪽에 장력
B. 스쿼트의 중간 범위 동안 가장 큰 장력
C. 스쿼트 상단에 장력 없음
D. 스쿼트 바닥에 텐션 없음
Answer: D

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