4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrases
for use when issuing modified reports’.
Required:
Explain and distinguish between each of the following terms:
(i) ‘qualified opinion’;
(ii) ‘disclaimer of opinion’;
(iii) ‘emphasis of matter paragraph’. (6 marks)
第1题:
第2题:
第3题:
第4题:
ouaretheExchangeadministratorfortheXxxCorporation’sExchange2010organization.Xxxhasrecentlymergedwithanothercorporation.TheExchangeorganizationmustcomplywithnewlegalandregulatoryrequirements.Youmustensurethatalle-mailmessagesthatcontainatleastonerecipientorsenderwhoisamemberofthetax@XxxdistributionlistandwhichpassthroughtheHubTransportserverintheXxxCorporation,willstoreacopyofthemessageinanauditor’smailbox.Whichcmdletshouldyouuse?()
A.Set-JournalRule-Name"TaxCommunications"-JournalEmailAddress’Auditor@Xxx’-ScopeInternal-Recipienttax@Xxx-Enabled$True
B.Set-JournalRule-Name"TaxCommunications"-JournalEmailAddress’Auditor@Xxx’-ScopeGlobal-Recipienttax@Xxx-Enabled$True
C.Set-JournalRule-Name"TaxCommunications"-JournalEmailAddress’Auditor@Xxx’-ScopeExternal-Recipienttax@Xxx-Enabled$True
D.New-JournalRule-Name"TaxCommunications"-JournalEmailAddress’Auditor@Xxx’ScopeGlobal-Recipienttax@Xxx-Enabled$True
第5题:
A.Report08-JobHistogram
B.Report07-JobHistoryListing
C.Report10B-ActualProductionDetail
D.Report11-PlannedProductionSchedule
第6题:
A.RUN_PRODUCT
B.SET_REPORT_OBJECT_PROPERTY
C.RUN_REPORT_OBJECT
D.FIND_REPORT_OBJECT
E.REPORT_OBJECT_STATUS
F.COPY_REPORT_OBJECT_OUTPUT
第7题:
Let R and S be the relation respectively: Relation R: A B C Relation S: B C D 1 2 3 2 3 4 6 7 8 2 3 5 The number of tuplesthat the result of the expression R ∞ S (Here is the natural join of relations R and S) is
A.3
B.4
C.6
D.9
第8题:
Note: requirement (a) includes 4 professional marks.
A central feature of the performance measurement system at TSC is the widespread use of league tables that display
each depot’s performance relative to one another.
Required:
(b) Evaluate the potential benefits and problems associated with the use of ‘league tables’ as a means of
measuring performance. (6 marks)
第9题:
A、8Mb/s
B、16Mb/s
C、16MB/s
D、33.2MB/s