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NEW QUESTION: 1
All of the following are objectives of a quality audit______________
A. Defect repairs have been implemented
B. Root cause analysis has been performed as part of process analysis
C. Improvement opportunities are identified
D. Good practices can be introduced elsewhere
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The purpose of the quality audit is to determine if project activities comply with organizational policies, procedures, and processes. The quality audit has a number of objectives associated with it, but root cause analysis is part of process analysis to identify needed improvements in the process improvement plan.
NEW QUESTION: 2
This question presents independent factual situations an auditor might encounter in conducting an audit.
List B represents the report modifications (if any) that would be necessary. Select as the best answer for
each item, the action the auditor normally would take. The report modifications in List B may be selected
once, more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations.
- The conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
A principal auditor decides to take responsibility for the work of another CPA who audited a wholly-owned
subsidiary of the entity and issued an unqualified opinion. The total assets and revenues of the subsidiary
represent 17% and 18%, respectively, of the total assets and revenues of the entity being audited.
List B
Report Modifications
A. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the scope and opinion paragraphs.
B. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the opinion paragraph.
C. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the scope and opinion paragraphs.
D. Issue the standard auditor's report without modification.
E. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph without
modifying the three standard paragraphs.
F. Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.
G. Describe the circumstances within the scope and opinion paragraphs without adding an explanatory
paragraph.
H. Describe the circumstances in an explanatory paragraph following the opinion paragraph without
modifying the three standard paragraphs.
I. Describe the circumstances within the scope paragraph without adding an explanatory paragraph.
J. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the opinion paragraph.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "J" is the correct modification. When assuming responsibility for another auditor's work, the
principal auditor should issue the standard auditor's report without modification.
NEW QUESTION: 3
Backward scheduling begins with which of the following dates?
A. Component availability
B. Supplier delivery
C. Order due
D. Order receipt
Answer: C
NEW QUESTION: 4
Attaching a restraint to a side rail or other movable part of the bed can:
A. help the client stay in the bed without falling out.
B. do nothing to the client.
C. injure the client if the rail or bed is moved.
D. help the client with better posture.
Answer: C
Explanation:
Attaching a restraint to a movable part of the bed can cause client injury if that part of the bed is moved before releasing restraints.Safety and Infection Control