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NEW QUESTION: 1
フィッシュボーンダイアグラムの主な目的は何ですか？
A. 内部監査などの複雑なプロジェクトを計画および管理する。
B. 特定のプロセスにおける悪条件の頻度を表す。
C. 組織内の部門の責任領域を示すため。
D. 悪条件の考えられる原因を特定するため。
Answer: D
NEW QUESTION: 2
An auditor's special report on financial statements prepared in conformity with the cash basis of accounting
should include a separate explanatory paragraph before the opinion paragraph that:
A. Explains how the results of operations differ from financial statements prepared in conformity with
generally accepted accounting principles.
B. Justifies the reasons for departing from generally accepted accounting principles.
C. States whether the financial statements are fairly presented in conformity with another comprehensive
basis of accounting.
D. Refers to the note to the financial statements that describes the basis of accounting.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An auditor's special report on financial statements prepared in conformity with the
cash basis of accounting should include a separate explanatory paragraph before the opinion paragraph
that refers to the note to the financial statements that describes the basis of accounting.
Choice "A" is incorrect. The auditor should not include a separate explanatory paragraph that justifies the
reasons for any departure from GAAP.
Choice "B" is incorrect. The opinion paragraph (not the preceding explanatory paragraph) states whether
the financial statements are fairly presented in conformity with the other comprehensive basis of
accounting.
Choice "D" is incorrect. The auditor's report does not explain the differences between GAAP and the
OCBOA, but merely states that they are different.
NEW QUESTION: 3
OSPFでは、どのLSAタイプがASBRルーターをポイントする責任がありますか？
A. タイプ1
B. タイプ3
C. タイプ4
D. タイプ2
Answer: C
Explanation:
Explanation
Summary ASBR LSA (Type 4) - Generated by the ABR to describe an ASBR to routers in other areas so that routers in other areas know how to get to external routes through that ASBR. For example, suppose R8 is redistributing external route (EIGRP, RIP...) to R3. This makes R3 an Autonomous System Boundary Router (ASBR). When R2 (which is an ABR) receives this LSA Type
1 update, R2 will create LSA Type 4 and flood into Area 0 to inform them how to reach R3. When R5 receives this LSA it also floods into Area 2.
In the above example, the only ASBR belongs to area 1 so the two ABRs (R2 & R5) send LSA Type
4 to area 0 & area 2 (not vice versa). This is an indication of the existence of the ASBR in area 1.
Note:
+ Type 4 LSAs contain the router ID of the ASBR.
+ There are no LSA Type 4 injected into Area 1 because every router inside area 1 knows how to reach R3. R3 only uses LSA Type 1 to inform R2 about R8 and inform R2 that R3 is an ASBR.
NEW QUESTION: 4
Teenagers are often priced out of the labor market by the government-mandated minimum-wage level because employers cannot afford to pay that much for extra help. Therefore, if Congress institutes a subminimum wage, a new lower legal wage for teenagers, the teenage unemployment rate, which has been rising since 1960, will no longer increase.
Which of the following, if true, would most weaken the argument above?
A. Since 1960 the teenage unemployment rate has risen even when the minimum wage remained constant.
B. Employers often hire extra help during holiday and warm weather seasons.
C. The teenage unemployment rate rose more quickly in the 1970's than it did in the 1960's.
D. Since 1960 the teenage unemployment rate has risen when the minimum wage has risen.
E. The teenage unemployment rate has occasionally declined in the years since 1960.
Answer: A
Explanation:
Explanation/Reference:
Explanation: