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NEW QUESTION: 1
In using the work of a specialist, an auditor referred to the specialist's findings in the auditor's report. This
would be an appropriate reporting practice if the:
A. Auditor, as a result of the specialist's findings, adds an explanatory paragraph emphasizing a matter
regarding the financial statements.
B. Auditor, as a result of the specialist's findings, decides to indicate a division of responsibility with the
specialist.
C. Client is not familiar with the professional certification, personal reputation, or particular competence of
the specialist.
D. Auditor understands the form and content of the specialist's findings in relation to the representations in
the financial statements.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When expressing an unqualified opinion, the auditor generally will not refer to the
work or findings of a specialist. The auditor may, however, make reference to a specialist in an explanatory
paragraph if such a reference will facilitate understanding of the explanatory paragraph or of the departure
from an unqualified opinion.
Choice "A" is incorrect. Lack of client familiarity with the specialist does not affect the auditor's report. Also,
it is the auditor (not the client) who must be satisfied regarding the specialist's qualifications.
Choice "C" is incorrect. The auditor must understand the form and content of the specialist's findings in
relation to the representations in the financial statements to be able to review the specialist's work.
However, this does not affect whether or not the auditor refers to the specialist in the auditor's report.
Choice "D" is incorrect. An auditor should not divide responsibility for the audit with a specialist. Further,
making reference to the specialist in an unmodified unqualified report generally is inappropriate.

NEW QUESTION: 2
Universal Containers (UC) licenses shipping software that is sold for a fixed price based on each quantity tier as seen in the table below. For example, buying eight licenses would cost a total of $1,800 rather than multiplying unit price by quantity. Further discounts on this product are unavailable.

Which three steps should the Admin take to set up this pricing? Choose 3 answers
A. Create Block Pricing records on the Product for each quantity tier with a different discount for each tier.
B. Set Non-Discountable to True on the Product record.
C. Create a Slab Discount Schedule for the Product for each quantity tier with a different discount for each tier.
D. Set Pricing Method to Block on the Product record.
E. Set Pricing Method to Fixed Price on the Product record.
Answer: B,C,E

NEW QUESTION: 3
CitrixエンジニアがVDiskに永続的な変更を加えることができる2つのvDisk状態はどれですか？ （2つ選択してください。）
A. テストバージョン
B. プライベートモード
C. メンテナンスバージョン
D. 製造バージョン
E. 標準モード
Answer: B,C

NEW QUESTION: 4
In order to specify connecting hosts to be excluded from blacklist checks, which filter should be utilized?
A. Private blacklists
B. Private whitelists
C. Public allow lists
D. Pubic spam lists
Answer: B

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