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NEW QUESTION: 1
内部監査マネージャーがエンゲージメントを監督しています。上級監査人は承認されたエンゲージメントプランから逸脱していますが、承認されたタイムスケジュールのすべての期限を守っています。監査マネージャーが適切なエンゲージメント監督を提供するために必要とされない活動はどれですか？
A. エンゲージメントプランからの逸脱を承認します。
B. すべてのエンゲージメント目標が満たされていることを確認します。
C. タイムスケジュールに準拠していることを確認します。
D. 監査手続きに積極的に参加します。
Answer: D
NEW QUESTION: 2
減価償却領域ごとに以下の減価償却タイプのうちどれを有効化できますか？正解を選択してください。 （3）
A. スケジュールされた減価償却
B. 通常の減価償却
C. 計画外減価償却
D. 特別減価償却
Answer: B,C,D
NEW QUESTION: 3
The demand pattern varies from period o period, and which of the following is the reason for this:
A. Random variation
B. All of the above
C. Seasonality
D. Trend
Answer: B
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