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NEW QUESTION: 1
Ein Unternehmen verlangt, dass Arbeiter die tatsächliche Zeit aufzeichnen, die sie für einen Arbeitsauftrag aufgewendet haben. Die erfassten Arbeitsstunden werden nicht automatisch genehmigt, und das Unternehmen möchte nicht, dass der Arbeiter Zugriff auf die Anwendung zur Verfolgung von Arbeitsaufträgen erhält.
Welche Anwendung würden die Arbeiter verwenden?
A. Aktivitäten und Aufgaben
B. Fakturierung
C. Stundenzettel
D. Arbeitsberichterstattung
Answer: D

NEW QUESTION: 2

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

NEW QUESTION: 3
Restrictions imposed by a client prohibit the observation of physical inventories, which account for 35% of
all assets. Alternative audit procedures cannot be applied, although the auditor was able to examine
satisfactory evidence for all other items in the financial statements. The auditor should issue a(an):
A. Disclaimer of opinion.
B. Unqualified opinion with a separate explanatory paragraph.
C. Unqualified opinion with an Explanation: in the scope paragraph.
D. "Except for" qualified opinion.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Restrictions of scope imposed on the audit of such a large (35%) asset would
require a disclaimer of opinion.
Choices "A" and "C" are incorrect. The asset not audited is too large for a qualified opinion and much too
large for an unqualified opinion.
Choice "D" is incorrect. Explanatory language does not get inserted into the scope paragraph, nor is an
unqualified opinion appropriate.