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NEW QUESTION: 1
Following is the information that audit charters generally address.
A. The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework.
B. The auditors opinion enhances the credibility of the financial statements, the user cannot assume that the opinion is an assurance as to the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.
C. The phrases used to express the auditor's opinion are "give a true and fair view" or "present fairly, in all material respects", which are equivalent terms.
D. Definition of the audit unit's responsibilities, goals, and objectives
Answer: D
NEW QUESTION: 2
Which is a use of a risk management maturity model?
A. Checking the state of current risk management
B. Identifying areas where application of risk management can be improved
C. Enabling organizations to benchmark their current risk management capability
D. Carrying out an enterprise wide assessment
Answer: C
NEW QUESTION: 3
팀은 프로젝트를 위해 대규모 장비를 설치해야 합니다.이 설비는 시스템이 종료 될 때만 수행 할 수 있습니다. 프로젝트 종료는 매년 5 월 2 주에 프로젝트에서 계획되며 프로젝트 관리자는 해당 위험을 식별했습니다. 설치 기간 누락으로 인한 프로젝트 지연 4 월 말에 플랜트가 계획되지 않은 종료를 일으키는 사고가 발생합니다. 프로젝트 팀은 이 시간 동안 주요 장비의 일정을 조정하고 설치를 완료합니다.
다음에 프로젝트 관리자는 어떻게 해야 합니까?
A. 팀의 노력에 보답하십시오.
B. 위험의 해결을 위해 학습 한 항목을 만듭니다.
C. 위험을 닫아 위험 레지스터를 업데이트하십시오.
D. 계획된 목표 날짜까지 위험을 공개합니다.
Answer: C
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