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NEW QUESTION: 1
You are a project manager who uses Project Standard 2013.
You manage a software development project and have acquired two additional resources to assist in the completion of tasks that are on the critical path. Both resources are also assigned to participate in other projects. Resource1 is available 50% and Resource2 is available 75%.
You need to add the resources with their availability to the project schedule and make any allocation problems visible.
What should you do?
A. Assign the two resources to the tasks with the following units: Resource1 = 50%, Resource2 = 75%.
B. Assign the two resources to the tasks with the following units: Resource1 = 50%, Resource2 = 25%.
C. Select the Resource Sheet and change Max Units to the following: Resource1 = 50%, Resource2 = 75%.
D. Select the Resource Sheet and change Max Units to the following: Resource1 = 50%, Resource2 = 25%.
Answer: C
NEW QUESTION: 2
A. Option B
B. Option A
C. Option C
D. Option D
Answer: B
NEW QUESTION: 3
The existence of audit risk is recognized by the statement in the auditor's standard report that the auditor:
A. Obtains reasonable assurance about whether the financial statements are free of material
misstatement.
B. Realizes some matters, either individually or in the aggregate, are important while other matters are not
important.
C. Is responsible for expressing an opinion on the financial statements, which are the responsibility of
management.
D. Assesses the accounting principles used and also evaluates the overall financial statement
presentation.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The existence of audit risk is recognized by the statement in the auditor's standard
report that the auditor obtains "reasonable assurance" (as opposed to absolute assurance) about whether
the financial statements are free of material misstatement. The existence of audit risk (the risk that the
auditor may unknowingly fail to appropriately modify his or her opinion on materially misstated financial
statements) is implied in this statement.
Choice "B" is incorrect. Assessing the accounting principles used and evaluating the overall financial
statement presentation relate to determining that the statements have been prepared in conformity with
GAAP, not to recognizing the existence of audit risk.
Choice "C" is incorrect. Realizing that some matters are more important than others illustrates the concept
of materiality; however, this is not a statement included in the auditor's standard report.
Choice "D" is incorrect. Indicating that the financial statements are the responsibility of management while
the auditor's responsibility is to express an opinion on those financial statements delineates responsibility
rather than illustrating the concept of audit risk.
