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NEW QUESTION: 1
The chief audit executive for an organization has just completed a risk assessment process, identified the areas with the highest risk, and assigned an audit priority to each. Which of the following statements is true and consistent with the International Professional Practices Framework?
I. Items should be ranked in the order of quantifiable dollar exposure to the organization.
II. The audit priorities should be in order of major control deficiencies.
III. The risk assessment, though quantified, is the result of professional judgments about both exposures and probability of occurrences.
A. II and III only
B. I, II, and III.
C. I only
D. III only
Answer: D

NEW QUESTION: 2
会社間調整レポートを使用している場合、正しい2つのステートメントはどれですか。 （2つ選択してください。）
A. 会社間調整レポート情報の準備プロセスを実行する必要があります。
B. 期間概要レポートのリンクをドリルダウンして、会社間組織ごとの残高を表示できます。
C. レポートには、プライマリバランシングセグメントの値がバランスしているが、2番目のバランシングセグメントまたは3番目のバランシングセグメントのいずれかがバランスしていない場合に生成される元帳バランシングラインが含まれます。
D. 調整期間要約レポートには、各会社間取引のプロバイダーとレシーバーに対して生成された会社間売掛金と会社間買掛金の行は表示されません。
E. レポートには、会社間貸借一致機能によって生成された会社間売掛金と会社間支払ラインが表示されます。
Answer: D
Explanation:
Explanation
A (not C): The Reconciliation Period Summary report displays the intercompany receivables and intercompany payables balances in summary for a period, and any differences between them.
D:Ledger balancing lines generated when the primary balancing segmentvalue is in balance but either the second balancing segment or the third balancing segment is out of balance

NEW QUESTION: 3
Sie möchten in der Ergebnisrechnung einen Bewertungszyklus ausführen, um die Kostenstellenkosten während des Periodenabschlusses für Ihr Unternehmen zuzuordnen. Welches der folgenden Objekte ist Teil des Bewertungszyklus?
A. Vorlage
B. PA-Übertragungsstruktur
C. Zyklusiteration
D. Rückverfolgungsfaktor
Answer: D