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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. Violates generally accepted auditing standards if this information is already disclosed in footnotes to
the financial statements.
C. Necessitates a revision of the opinion paragraph to include the phrase "with the foregoing Explanation"
D. Is appropriate and would not negate the unqualified opinion.
Answer: D
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. InsightIQ
B. iperf
C. MiTrend
D. iostat
Answer: A
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 중간 범위 동안 가장 큰 장력
B. 스쿼트의 아래쪽에 장력
C. 스쿼트 바닥에 텐션 없음
D. 스쿼트 상단에 장력 없음
Answer: C

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