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NEW QUESTION: 1
Due to a scope limitation, an auditor disclaimed an opinion on the financial statements taken as a whole,
but the auditor's report included a statement that the current asset portion of the entity's balance sheet was
fairly stated. The inclusion of this statement is:
A. Not appropriate because the auditor is prohibited from reporting on only one basic financial statement.
B. Not appropriate because it may tend to overshadow the auditor's disclaimer of opinion.
C. Appropriate provided the statement is in a separate paragraph preceding the disclaimer of opinion
paragraph.
D. Appropriate provided the auditor's scope paragraph adequately describes the scope limitation.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Piecemeal opinions (opinions on parts of the financial statements, when those parts
constitute a major portion of the financial statements) are not appropriate if the auditor has disclaimed an
opinion or issued an adverse opinion, because they may overshadow the auditor's opinion on the financial
statements taken as a whole. An opinion on specified elements that does not constitute a piecemeal
opinion may be expressed, but should not accompany the disclaimer of opinion or the adverse opinion.
Choice "B" is incorrect. The auditor may express an opinion on one financial statement, even if the auditor
must issue a disclaimer on the financial statements taken as a whole.
Choice "C" is incorrect. Even with adequate description in the scope paragraph, an opinion on the current
asset portion of the balance sheet cannot be included in a disclaimer of opinion, as it might overshadow
the disclaimer.
Choice "D" is incorrect. It is not appropriate to include an opinion on the current asset portion of the
balance sheet in a disclaimer of opinion, as it might overshadow the disclaimer.

NEW QUESTION: 2
Common Data Serviceを使用して、ユーザー所有のカスタムエンティティを作成します。
次の各ステートメントについて、ステートメントがtrueの場合は[はい]を選択します。それ以外の場合は、[いいえ]を選択します。
注：それぞれの正しい選択は1ポイントの価値があります。

Answer:
Explanation:

Explanation:
Box 1: No
Common Data Service supports two types of record ownership. Organization owned, and User or Team owned. This is a choice that happens at the time the entity is created and can't be changed.
Box 2: Yes
By combining conditions and actions, you can do any of the following with business rules:
Set field values
Clear field values
Set field requirement levels
Show or hide fields
Enable or disable fields
Validate data and show error messages
Create business recommendations based on business intelligence.
Reference:
https://docs.microsoft.com/en-us/power-platform/admin/wp-security-cds

NEW QUESTION: 3
SAP HANAシステムを再起動するとどうなりますか？
この質問には2つの正解があります
応答：
A. オンデマンドでロードされるように構成されている行テーブルを除くすべての行テーブルがメモリーにロードされます。
B. REDOログは最後のセーブポイントから再生されます。
C. 開いているトランザクションのリストは開いたままです。
D. すべての行テーブルと行テーブル属性がメモリにロードされます。
Answer: B,D

NEW QUESTION: 4
A newly established IT steering committee is concerned whether a system is meeting availability objectives.
Which of the following will provide the BEST information to make an assessment?
A. Balanced scorecard
B. Critical success factors (CSFs)
C. Capability maturity levels
D. Performance indicators
Answer: C