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NEW QUESTION: 1
참여 관리자는 직원 내부 감사원이 수행한 샘플링 작업의 결과를 검토합니다. 샘플링 절차의 특성 및 품질에 대한 우려를 즉시 관여 관리자에게 제공해야 하는 임시 보고서는 무엇입니까?
A. 제어 위험을 너무 낮게 평가할 수 있는 허용 가능한 위험은 10 %이고, 허용 가능한 편차 비율은 5 %이며, 예상되는 모집단 편차 비율은 1 %이며, 표본 크기는 대규모 모집단 중 80입니다.
B. 제어 위험을 너무 낮게 평가할 수 있는 허용 가능한 위험은 10 %이고, 허용 가능한 편차 비율은 5 %이며, 사실이지만 알 수 없는 인구 비율은 5 % 미만이며 달성된 최대 편차 한계는 4.8 %입니다.
C. 제어 위험을 너무 낮게 평가할 수 있는 허용 가능한 위험은 5 %이고, 허용 가능한 편차는 5 %이며, 예상 모집단 편차는 5 %이며, 표본 크기는 1580입니다.
D. 통제 위험을 너무 낮게 평가할 수 있는 허용 가능한 위험은 5 %이고, 허용 가능한 편차는 5 %이며, 예상되는 인구 편차는 1 %이며, 신뢰도는 95 %입니다.
Answer: C

NEW QUESTION: 2
An accountant's compilation report on a financial forecast should include a statement that the:
A. Hypothetical assumptions used in the forecast are reasonable.
B. Compilation does not include evaluation of the support of the assumptions underlying the forecast.
C. Range of assumptions selected is one in which one end of the range is less likely to occur than the
other.
D. Prospective statements are limited to presenting, in the form of a forecast, information that is the
accountant's representation.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An accountant's compilation report on a financial forecast should include a statement
that the compilation does not include evaluation of the support of the assumptions underlying the forecast.
(An examination of the financial forecast would include evaluation of the support).
Choice "B" is incorrect. An accountant does not give any form of assurance related to hypothetical
assumptions, which are not used in financial forecasts anyway. (Hypothetical assumptions are used in
financial projections).
Choice "C" is incorrect. No mention of the range of assumptions selected is made in the compilation
report.
Choice "D" is incorrect. A compilation is limited to presenting, in the form of a forecast, information that is
management's representation.

NEW QUESTION: 3
Metadata is described as which of the following?
A. A unique data field.
B. A description of a data element.
C. A large data object.
D. A file header.
Answer: B
Explanation:
References:

NEW QUESTION: 4
DRAG DROP
Drag and drop the steps of The Seven Elements framework on the left to the right in sequential order.
Select and Place:

Answer:
Explanation:

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