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NEW QUESTION: 1
A purpose of a management representation letter is to reduce:
A. The possibility of a misunderstanding concerning management's responsibility for the financial
statements.
B. An auditor's responsibility to detect material misstatements only to the extent that the letter is relied on.
C. The scope of an auditor's procedures concerning related party transactions and subsequent events.
D. Audit risk to an aggregate level of misstatement that could be considered material.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A purpose of a management representation letter is to reduce the possibility of a
misunderstanding concerning management's responsibility for the financial statements. The first
representation made in the letter states "we are responsible for the fair presentation in the financial
statements of financial position, results of operations and cash flows in conformity with GAAP."
Choice "A" is incorrect. The management representation letter confirms oral representations made by
management but does not have an effect on audit risk.
Choice "B" is incorrect. The management letter is important audit evidence but it does not reduce the
auditor's responsibility to detect material misstatements.
Choice "D" is incorrect. The management letter is important audit evidence but it does not reduce the
scope of an auditor's procedures concerning related party transactions and subsequent events (or any
other generally accepted audit procedure).

NEW QUESTION: 2
リアルタイム分析をサポートするには、サーバーSAPシステムと非SAPシステムからデータを統合する必要があります。
SAP HANAへのリアルタイムデータ複製にSAPランドスケープ変換（SLT）複製サーバーを推奨する理由は何ですか？
正解を選択してください。
応答：
A. 生産的なSAP BW / 4HANAシステムにインストールされたSLTレプリケーションサービスは、データ転送プロセスを改善します。
B. SLTレプリケーションサーバーは、SAPおよび非SAPソースシステムからのデータレプリケーションを管理するための柔軟なマルチシステムサポートを提供します。
C. SLTレプリケーションサービスのインストールと構成は、SAPおよび非SAPソースシステムで常に同一です
D. SLTレプリケーションサーバーは、SAPおよび非SAPソース用のログリーダーアダプターを提供します。
Answer: B

NEW QUESTION: 3
프로젝트의 비즈니스 분석가가 엘리베이터에서 고객을 만나고 요구 사항의 지속적인 변경으로 인해 제품 개발에 예상보다 더 많은 시간이 소요될 것이라고 말합니다. 프로젝트 관리자는 어떻게 해야 합니까?
A. 프로젝트의 새로운 요구 사항과 더 긴 일정을 반영하기 위해 변경 제어위원회 (CCB)에 변경 요청을 제출합니다.
B. 프로젝트 일정과 관련된 모든 정보는 프로젝트 관리자가 전달해야 한다고 프로젝트 팀과 고객에게 지적합니다.
C. 리소스 관리 계획을 참조하여 요구 사항 변경을 처리하기 위해 더 많은 비즈니스 분석가가 배정 될 수 있는지 확인하십시오.
D. 중요한 뉴스의 배포는 추적 가능한 커뮤니케이션 방법을 통해서만 가능하다고 설명합니다.
Answer: A

NEW QUESTION: 4
Treasury uses all of the following types of internal information EXCEPT:
A. large outstanding collection items.
B. debt repayment schedule.
C. projected weekly sales.
D. security safekeeping activity.
Answer: D