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NEW QUESTION: 1
A. Option D
B. Option C
C. Option B
D. Option A
Answer: B
NEW QUESTION: 2
An auditor may not issue a qualified opinion when:
A. The auditor's report refers to the work of a specialist.
B. The auditor lacks independence with respect to the audited entity.
C. A scope limitation prevents the auditor from completing an important audit procedure.
D. An accounting principle at variance with GAAP is used
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If the auditor lacks independence with respect to an audit client, the auditor must
disclaim an opinion on the financial statements. A qualified opinion is not an option.
Choice "A" is incorrect. A departure from GAAP (which is not sufficiently material to warrant an adverse
opinion) may justify a qualification of the auditor's report.
Choice "C" is incorrect. A scope limitation may result in a qualified opinion or a disclaimer of opinion.
Choice "D" is incorrect. The auditor's report may make reference to the use of a specialist only if the
specialist's findings result in a change to the auditor's report, such as a qualified opinion.
NEW QUESTION: 3
An HR employee began having issues with a device becoming unresponsive after attempting to open an email attachment. When informed, the security analyst became suspicious of the situation, even though there was not any unusual behavior on the IDS or any alerts from the antivirus software. Which of the following BEST describes the type of threat in this situation?
A. Zero-day malware
B. Packet of death
C. Known virus
D. PII exfiltration
Answer: A
Explanation:
Explanation/Reference:
Explanation:
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