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NEW QUESTION: 1
プロジェクトマネージャーが利害関係者向けのプロジェクト閉鎖プレゼンテーションを準備しているある利害関係者は、プロジェクト閉鎖の承認を拒否した歴史があります。プレゼンテーションの前にプロジェクトマネージャーは何をすべきですか？
A. その利害関係者の最も可能性の高い懸念事項への対応を準備する
B. 利害関係者と話し合い、懸念事項を理解します
C. プロジェクトのスポンサーにその利害関係者に介入するよう依頼する
D. すべての利害関係者にプロジェクト結果の詳細なレポートを確認するように依頼します
Answer: B

NEW QUESTION: 2
Which of the following factors most likely would lead a CPA to conclude that a potential audit engagement
should be rejected?
A. It is unlikely that sufficient appropriate evidence is available to support an opinion on the financial
statements.
B. The details of most recorded transactions are not available after a specified period of time.
C. Internal control activities requiring the segregation of duties are subject to management override.
D. Management has a reputation for consulting with several accounting firms about significant accounting
issues.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A CPA cannot render an opinion on financial statements unless he or she has
obtained sufficient appropriate audit evidence supporting that opinion. If such evidence were unlikely to be
available, the CPA would most likely reject the potential audit engagement.
Choice "A" is incorrect. The auditor takes the availability of information into account when planning the
audit, and would need to perform testing throughout the period, but this would not be cause for rejecting a
potential audit engagement.
Choice "B" is incorrect. The risk of management override is considered during planning and would not be
cause for rejecting a potential audit engagement.
Choice "D" is incorrect. Management may consult with several accounting firms, and this would not be
cause for rejecting a potential audit engagement.

NEW QUESTION: 3

A. Option D
B. Option A
C. Option B
D. Option C
Answer: C