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NEW QUESTION: 1
HOTSPOT


Answer:
Explanation:

NEW QUESTION: 2
An auditor includes a separate paragraph in an otherwise unmodified report to emphasize that the entity
being reported on had significant transactions with related parties. The inclusion of this separate
paragraph:
A. Is considered an "except for" qualification of the opinion.
B. Is appropriate and would not negate the unqualified opinion.
C. Necessitates a revision of the opinion paragraph to include the phrase "with the foregoing Explanation"
D. Violates generally accepted auditing standards if this information is already disclosed in footnotes to
the financial statements.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Emphasis of a matter should be disclosed in an explanatory paragraph appended to
an otherwise unqualified opinion.
Choice "A" is incorrect. An "except for" qualification is used for a scope limitation or a departure from
GAAP, but not for emphasis of a matter.
Choice "B" is incorrect. The auditor may emphasize a matter even if it is included in the footnotes.
Choice "C" is incorrect. A phrase such as "with the foregoing Explanation" should not be used in an
unqualified opinion.

NEW QUESTION: 3

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

NEW QUESTION: 4
チームの開発プロセスの安全性を高める必要があります。
開発プロセスの各段階にどの種類のセキュリティツールを推奨しますか。答えるには、適切なセキュリティツートを正しい段階にドラッグします。各セキュリティツールは、1回、複数回、またはまったく使用しないでください。コンテンツを表示するには、ペイン間の分割バーをドラッグするか、スクロールする必要があります。注：正しい選択はそれぞれ1ポイントの価値があります。

Answer:
Explanation:

Explanation
https://docs.microsoft.com/en-us/azure/devops/migrate/security-validation-cicd-pipeline?view=azure-devops&vi So:
PR: Static Code Analysis
CI: Static Code Analysis
CD: PenTest