APMG-International AgileBA-Foundation Q&A - in .pdf

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  • Exam Code: AgileBA-Foundation
  • Exam Name: AgileBA (Agile Business Analysis) Foundation (2015) Exam
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NEW QUESTION: 1
Project 3 of 7: Tree Inventory
Overview
You are updating the inventory worksheet for a local tree farm.

Check the spreadsheet for accessibility problems. Correct the error by adding "Tree Nursery Inventory" as an
alternative text file. You do not need to fix the warning.
Answer:
Explanation:
See explanation below.
Explanation
1. To check the accessibility select theReviewtab from the ribbon.
2. SelectCheck Accessibility.
3. Review the results.
4. Exit theAccessibility Checker.
5. Right-click on the worksheet then clickFormatand then clickAlt Text.
6. Type "Tree Nursery Inventory" in theDescriptionbox.
7. ClickOK.
References:
https://support.office.com/en-us/article/Use-the-Accessibility-Checker-to-find-accessibility-issues-a16f6de0-2f39

NEW QUESTION: 2
Identify the minimum prerequisites that should be met for deleting an Oracle Alert.
A. Alert has no history and no enabled action sets.
B. Alert has no enabled action sets and no outstanding responses.
C. Alert has no history, no enabled action sets, and no outstanding responses.
D. Alert has no history and no outstanding responses.
Answer: C

NEW QUESTION: 3
An auditor concludes that there is a material inconsistency in the other information in an annual report to
shareholders containing audited financial statements. The auditor believes that the financial statements do
not require revision, but the client is unwilling to revise or eliminate the material inconsistency in the other
information. Under these circumstances, what action would the auditor most likely take?
A. Disclaim an opinion on the financial statements after explaining the material inconsistency in a
separate explanatory paragraph.
B. Consider the situation closed because the other information is not in the audited financial statements.
C. Issue an "except for" qualified opinion after discussing the matter with the client's audit committee.
D. Revise the auditor's report to include a separate explanatory paragraph describing the material
inconsistency.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If the auditor discovers a material inconsistency in other information accompanying
the audited financial statements, the financial statements do not require revision, and the client refuses to
eliminate or revise the inconsistency, the auditor should consider 1) revising the report to include a
separate paragraph describing the inconsistency, 2) withholding the report, or 3) withdrawing from the
engagement.
Choice "A" is incorrect. Even though the auditor has no responsibility to audit or otherwise corroborate
other information accompanying the financial statements, the auditor has a responsibility to read the other
information accompanying the financial statements for consistency and to identify any material
misstatements of fact included therein.
Choice "B" is incorrect. A qualified opinion is generally not warranted because the financial statements are
fairly stated.
Choice "C" is incorrect. A disclaimer of opinion is generally not warranted because there is no limitation on
scope.

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