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NEW QUESTION: 1
IS 감사인이 충분하고 적절한 감사 증거를 얻는 가장 중요한 이유는 다음과 같습니다.
A. 정의된 범위에 따라 감사를 수행합니다.
B. 합리적인 결론을 도출하기 위한 근거를 제공하십시오.
C. 규제 요구 사항을 준수합니다.
D. 완벽한 감사 적용 범위를 보장합니다.
Answer: B
Explanation:
설명:
IS 감사의 범위는 그 목적에 따라 정의됩니다. 여기에는 감사 범위와 관련된 통제 약점을 파악하는 것이 포함됩니다. 충분하고 적절한 증거를 얻는 것은 감사관이 통제 약점을 식별 할뿐만 아니라 감사원을 문서화하고 유효성을 검증하는데 도움을 줍니다. 규제 요구 사항을 준수하고, 감사 범위를 보장하고 감사를 수행하는 것은 감사와 관련이 있지만 충분하고 관련있는 증거가 필요한 이유는 아닙니다.
NEW QUESTION: 2
A. Option D
B. Option B
C. Option C
D. Option A
Answer: D
NEW QUESTION: 3
A. SELECT c.CustomerID, c.CustomerName, o.ShippingCountry FROM Customer c INNER JOIN
(SELECT CustomerID, ShippingCountry,
RANK() OVER (PARTITION BY CustomerID
ORDER BY COUNT(OrderAmount) DESC) AS Rnk
FROM Orders
GROUP BY CustomerID, ShippingCountry) AS o
ON c.CustomerID = o.CustomerID
WHERE o.Rnk = 1
B. SELECT c.CustomerID, c.CustomerName, o.ShippingCountry FROM Customer c INNER JOIN
(SELECT CustomerID, ShippingCountry,
COUNT(OrderAmount) DESC) AS OrderAmount
FROM Orders
GROUP BY CustomerID, ShippingCountry) AS o
ON c.CustomerID = o.CustomerID
ORDER BY OrderAmount DESC
C. SELECT c.CustomerID, c.CustomerName, o.ShippingCountry FROM (SELECT c.CustomerID, c.CustomerName, o.ShippingCountry, RANK() OVER (PARTITION BY CustomerID
ORDER BY COUNT(o.OrderAmount) ASC) AS Rnk
FROM Customer c
INNER JOIN Orders o
ON c.CustomerID = o.CustomerID
GROUP BY c.CustomerID, c.CustomerName, o.ShippingCountry) cs
WHERE Rnk = 1
D. SELECT c.CustomerID, c.CustomerName, o.ShippingCountry FROM Customer c INNER JOIN
(SELECT CustomerID, ShippingCountry,
RANK() OVER (PARTITION BY CustomerID
ORDER BY OrderAmount DESC) AS Rnk
FROM Orders
GROUP BY CustomerID, ShippingCountry) AS o
ON c.CustomerID = o.CustomerID
WHERE o.Rnk = 1
Answer: A
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