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NEW QUESTION: 1
In which phase of the incident management lifecycle do incidents typically gel escalated?
A. Initial Analysis and Submission
B. Resolution and Closure
C. Investigation and Diagnosis
D. Creation and Classification
Answer: C

NEW QUESTION: 2
An auditor may not issue a qualified opinion when:
A. A scope limitation prevents the auditor from completing an important audit procedure.
B. An accounting principle at variance with GAAP is used
C. The auditor's report refers to the work of a specialist.
D. The auditor lacks independence with respect to the audited entity.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If the auditor lacks independence with respect to an audit client, the auditor must
disclaim an opinion on the financial statements. A qualified opinion is not an option.
Choice "A" is incorrect. A departure from GAAP (which is not sufficiently material to warrant an adverse
opinion) may justify a qualification of the auditor's report.
Choice "C" is incorrect. A scope limitation may result in a qualified opinion or a disclaimer of opinion.
Choice "D" is incorrect. The auditor's report may make reference to the use of a specialist only if the
specialist's findings result in a change to the auditor's report, such as a qualified opinion.

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