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NEW QUESTION: 1
화폐 단위 샘플링의 한 가지 장점은 다음과 같은 사실입니다.
A. 고 가치 인구 항목은 분리되고 별도로 감사됩니다.
B. 인구에서 재료 항목을 선택할 가능성이 높아집니다.
C. 컴퓨터 리소스를 사용할 수 없을 때 수동으로 쉽게 적용 할 수 있습니다.
D. 오류 항목의 빈도로 결과가 표시됩니다.
Answer: B

NEW QUESTION: 2
While migrating from a Power System E880 to a Power System E980, which of the following is automatically provided on both systems?
A. IBM Cloud PowerVC Manager
B. PowerVM Enterprise Edition
C. PowerVM Standard Edition
D. IBM Cloud Private
Answer: A

NEW QUESTION: 3

A. Option B
B. Option A
Answer: B

NEW QUESTION: 4
In evaluating an entity's accounting estimates, one of an auditor's objectives is to determine whether the
estimates are:
A. Based on objective assumptions.
B. Consistent with industry guidelines.
C. Not subject to bias.
D. Reasonable in the circumstances.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. In evaluating an entity's accounting estimates, one of an auditor's objectives is to
determine whether the estimates are reasonable in the circumstances and in conformity with GAAP.
Choice "A" is incorrect. Most estimates are subjective in nature and thus subject to bias.
Choice "B" is incorrect. Industry guidelines generally do not determine the amount of an accounting
estimate, which is developed in accordance with GAAP.
Choice "C" is incorrect. Estimates are generally not based upon objective assumptions; rather, they are
uncertain in nature, pending the outcome of future events.