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NEW QUESTION: 1
Restrictions imposed by a retail entity that is a new client prevent an auditor from observing any physical
inventories. These inventories account for 40% of the entity's assets. Alternative auditing procedures
cannot be applied due to the nature of the entity's records. Under these circumstances, the auditor should
express a(an):
A. Disclaimer of opinion.
B. Adverse opinion.
C. Unqualified opinion with an explanatory paragraph.
D. Qualified opinion.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Since the auditor is unable to observe inventory or apply alternative audit
procedures, a scope limitation exists. Due to the significance of the inventory balance (40% of total assets
is quite material), a disclaimer of opinion (rather than simply a qualification) is appropriate.
Choice "B" is incorrect. Since the inventory balance is so material, a qualified opinion is not sufficient in
this case.
Choice "C" is incorrect. An adverse opinion is not an appropriate response to a scope limitation.
Choice "D" is incorrect. Since the scope limitation relates to a material balance, an unqualified opinion is
not appropriate.

NEW QUESTION: 2
동심원의 근육 수축 직전 근육을 미리 하중을 가하면 proprioceptor를 자극하여 힘 생성을 향상시킬수 있습니까?
A. T-Tubule
B. 근육 스핀들
C. 골지 텐돈 오르간
D. Pacinian Corpuscle
Answer: B

NEW QUESTION: 3
An AWS Solutions Architect has noticed that their company is using almost exclusively EBS General Purpose SSD (gp2) volume types for their EBS volumes. They are considering modifying the type of some of these volumes, but it is important that performance is not affected.
Which of the following actions could the Solutions Architect consider? (Select TWO)
A. A 1GB gp2 volume that is attached to an instance as a non-root volume can be modified to a Cold HDD (sc1) volume.
B. A gp2 volume that is attached to an instance as a root volume needs can be modified to a Throughput Optimized HDD (st1) volume.
C. A 1TB gp2 volume that is attached to an instance as a non-root volume can be modified to a Throughput Optimized HDD (st1) volume without stopping the instance or detaching the volume.
D. A 50GB gp2 root volume can be modified to an EBS Provisioned IOPS SSD (io1) without stopping the instance.
Answer: C,D

NEW QUESTION: 4
Consider the following diagram:

Which of the following best describes what this diagram represents?
A. A node with two devices. Two artifacts are deployed in one device, and one artifact is deployed in the other device
B. A device with two system software environments. Two artifacts are deployed in one system software environment, and one artifact is deployed in the other environment
C. A node with two application components. Two artifacts are deployed in one application component, and one artifact is deployed in the other components
D. A node with two system software environments. Two artifacts are deployed in one system software environment, and one artifact is deployed in the other environment
Answer: D