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NEW QUESTION: 1
Restrictions imposed by a retail entity that is a new client prevent an auditor from observing any physical
inventories. These inventories account for 40% of the entity's assets. Alternative auditing procedures
cannot be applied due to the nature of the entity's records. Under these circumstances, the auditor should
express a(an):
A. Qualified opinion.
B. Unqualified opinion with an explanatory paragraph.
C. Adverse opinion.
D. Disclaimer of opinion.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Since the auditor is unable to observe inventory or apply alternative audit
procedures, a scope limitation exists. Due to the significance of the inventory balance (40% of total assets
is quite material), a disclaimer of opinion (rather than simply a qualification) is appropriate.
Choice "B" is incorrect. Since the inventory balance is so material, a qualified opinion is not sufficient in
this case.
Choice "C" is incorrect. An adverse opinion is not an appropriate response to a scope limitation.
Choice "D" is incorrect. Since the scope limitation relates to a material balance, an unqualified opinion is
not appropriate.

NEW QUESTION: 2

What was the total amount, in gallons, of paint sold by the store that week?
A. 0
B. 1
C. Not enough information is given.
D. 2
E. 3
Answer: D
Explanation:
Explanation/Reference:
Explanation:

The tops of the bars for Monday through Sunday are at 5, 4, 6, 5, 14, 17, and 9. These add up to 60.

NEW QUESTION: 3
Refer to the exhibit.

A company has extended networking from the data center to the cloud through Transit VPC.
Which two statements describe the benefits of this approach? (Choose two.)
A. Dynamic routing combined with multi-AZ- deployment creates a robust network infrastructure.
B. VPC virtual gateways provide highly available connections to virtual networks.
C. Dedicated VPC simplifies load balancing by combining internal and external web services.
D. VPC virtual gateways provide more secure connections to virtual networks.
E. Dedicated VPC simplifies routing by not combining this service with other shared services.
Answer: B,D