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NEW QUESTION: 1
A C72 node is a 4 U large-capacity archive storage node. It can be fully populated with 72 SAS disks to adapt to the scenarios that have demanding requirements for both performance and capacity
A. TRUE
B. FALSE
Answer: B
NEW QUESTION: 2
During a review of the financial statements of a nonissuer, an accountant becomes aware of a lack of
adequate disclosure that is material to the financial statements. If management refuses to correct the
financial statement presentations, the accountant should:
A. Issue an adverse opinion.
B. Disclose this departure from generally accepted accounting principles in a separate paragraph of the
report.
C. Issue an "except for" qualified opinion.
D. Express only limited assurance on the financial statement presentations.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. If, during a review of the financial statements of a nonissuer, an accountant becomes
aware of a lack of adequate disclosure that is material to the financial statements, and management
refuses to correct the financial statement presentations, the accountant should disclose this departure from
GAAP in a separate paragraph of the report.
Choices "A" and "B" are incorrect. Adverse opinions and "except for" qualified opinions pertain to audit
reports. Opinions are not rendered based on review engagements.
Choice "D" is incorrect. The accountant expresses only limited assurance on the financial statements as a
result of a review even when there are no GAAP departures. GAAP departures require that a separate
paragraph be added to the standard report, and that the limited assurance be modified to read, "...with the
exception of the matter described in the following paragraph, I am not aware of any material
modifications..."
NEW QUESTION: 3
システム開発プロジェクトの問題管理プロセス中に発生するのは次のどれですか？
A. 影響評価
B. ヘルプデスク管理
C. 緊急時対応計画
D. 構成管理
Answer: D
NEW QUESTION: 4
Which of these funds typically charge a sales fee when the fund is sold?
I. Funds with contingent, deferred sales loads
II. Funds under 12b-1 plans
III. Low-load funds
IV. No-load funds
V. Closed-end funds
A. II only
B. I & III
C. I, II & V
D. I, II & III
E. III only
F. I only
Answer: F
Explanation:
Explanation/Reference:
Explanation:
Funds with contingent, deferred sales load charges sales fee if the shares are sold before a certain duration, low-funds charge a small sales fee. Not all funds under the 12b-1 plan do necessary charge sales fee. Closed-end funds trade at a discount usually to the NAV.