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NEW QUESTION: 1
Which standards can be implemented in a data center to help reduce carbon foot print?
A. ASHRAE Level 3
B. IEEE 802.11
C. ISO 9001
D. OSHA 3075
Answer: A

NEW QUESTION: 2
Refer to the exhibit.

A company has the following transactions for the month of April:
Closing inventory at the end of the period was $26,000 and gross profit was $90,000. The opening inventory was therefore:
A. $26,000
B. $32,000
C. $6,000
D. $20,000
Answer: B

NEW QUESTION: 3
When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to the
situation in the:

A. Option C
B. Option B
C. Option D
D. Option A
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When a qualified opinion is issued due to a lack of sufficient audit evidence, the lack
of evidence should be disclosed in an explanatory paragraph before the opinion paragraph. Since
insufficient evidence is a scope limitation, the scope paragraph should also be modified to refer to the
limitation and to the explanatory paragraph that discusses it.
Choices "A" and "C" are incorrect. Management (and not the auditor) prepares the notes to the financial
statements. The auditor therefore would not refer to this (or any other) situation in the notes to the financial
statements.
Choice "D" is incorrect. The auditor does refer to the situation in the scope paragraph.