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NEW QUESTION: 1
複雑な販売注文プロセスを文書化するために監査人が使用する可能性が最も高い方法は次のうちどれですか？
A. 主要なコントロールポイントのサポートドキュメントを使用して、水平フローチャートを作成します。
B. 各ステップに関連するプロセスに注意して、クリティカルパスメソッドチャートを作成します。
C. プロセスのレビューを実行し、プロセスの各ステップに時間とコストを割り当てて、階層フローチャートを作成します。
D. システムの説明を利用します。これは、後続の監査中に更新できます。
Answer: A

NEW QUESTION: 2
1 년 1 월 1 일, 국제 법인은 고위 임원들과 주식 결제 형 주식 기준 지불 거래를 시작했습니다. 1,000 주식 옵션의 이상에는 4 년의 투자 기간이 있습니다. 부여 일에 옵션과 관련 주식의 시가는 각각 미화 20 달러와 80 달러입니다. 운동 가격은 미화 $ 85입니다. 4 년차 예상치 못한 사건으로 인해 100 개의 옵션에 대해 가득 조건이 충족되지 않았다고 가정하면 다음과 같이 옵션 비용을 차감합니다.
A. 2 년 12 월 31 일은 US $ 5,000
B. 12 월 31 일. 3 년차는 미화 4,000 달러입니다.
C. 1 년 1 월 1 일은 20,000 달러입니다.
D. 12 월 31 일. 4 학년은 5,000 달러입니다.
Answer: A
Explanation:
The fair value of each share option is determined at the measurement date, which is the grant date for transactions with employees and others providing 1 similar services thus, the fair value of each share option was set at its market price of US $20 on January 1 Year 1 The periodic expense varies only with the expected number of equity instruments expected to vest. Because the events causing 100 options not b. vest occurred unexpectedly in Year 4, the entity presumably at each balance sheet date for the first 3 years of the vesting period that all options would vest. Total expected expense was thereof US $20,000, and the proportional expense recognize each of the first 3 years was US $5,000 [(1,000 options x $20) / 4 years.

NEW QUESTION: 3
What is an activity of the Discovery and Strategy Stage of the SIAM roadmap?
A. produce the outline business case
B. ongoing organizational change management
C. operate governance structures
D. appoint the service integrator
Answer: A