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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
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.
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.