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質問 # 68
Which of the following statements best demonstrates application of due professional care during an assurance engagement?
正解：D
解説：
* Introduction:
* Due professional care requires auditors to plan, execute, and document their work meticulously, ensuring that their findings and conclusions are based on a thorough and objective assessment.
* Application of Due Professional Care:
* It involves following a structured approach to audit engagements to ensure that all necessary steps are taken to gather sufficient and appropriate evidence.
* Options Analysis:
* Option A: Detecting irregularities and noncompliance instances are outcomes of the engagement but do not inherently demonstrate due professional care.
* Option B: Lack of significant comments from the supervisor suggests quality but does not demonstrate the systematic approach needed for due professional care.
* Option C: Systematically planning, executing, and documenting audit procedures directly reflects the auditor's adherence to due professional care principles.
* Option D: While important, designing engagement objectives to assist the client does not cover the comprehensive nature of due professional care.
* Conclusion:
* The best demonstration of due professional care during an assurance engagement is the systematic planning, execution, and documentation of audit procedures.
質問 # 69
According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement?
正解：B
解説：
The planning memorandum serves as a comprehensive blueprint for an audit engagement, outlining the specific steps, procedures, and strategies that will be employed to carry out the audit. According to IIA guidance, the purpose of this document is to ensure that the audit team is well-prepared and that the audit process is systematic and thorough.
* Documentation of Audit Steps and Procedures:The primary purpose of a planning memorandum is to detail the steps and procedures that the audit team will follow. This ensures consistency and clarity throughout the audit process and provides a clear framework for team members to follow.
*
質問 # 70
Which of the following recognized competitive strategies focuses on gaining efficiencies?
正解：B
解説：
Competitive Strategies: Recognized competitive strategies include cost leadership, differentiation, focus, and innovation. Each strategy emphasizes different aspects of competitive advantage.
Cost Leadership Strategy:
* Efficiency Focus: Cost leadership focuses on gaining efficiencies and reducing costs to offer products or services at a lower price than competitors. This strategy aims to achieve the lowest operational costs and prices in the industry.
* Economies of Scale: It involves optimizing production processes, achieving economies of scale, and minimizing expenses to maintain competitive pricing.
Comparison with Other Strategies:
* Focus Strategy: Concentrates on serving a particular market niche with specialized products or services.
* Innovation Strategy: Emphasizes creating unique products or services through innovation and technological advancement.
* Differentiation Strategy: Focuses on offering unique and superior products or services that stand out from competitors.
IIA Guidance and References:
* Cost leadership as a competitive strategy centers on achieving cost efficiencies to gain a competitive edge in pricing, making it a strategic choice for organizations looking to compete on price rather than product differentiation.
質問 # 71
The internal audit activity is responsible for which of the following actions related to an organization's internal controls9
正解：C
解説：
Internal audit activities include evaluating the effectiveness and efficiency of internal controls, and part of this process involves analyzing and advising on the cost-benefit relationship of control activities.
This function helps ensure that the internal controls in place are not only effective in mitigating risks but are also economically justified
質問 # 72
When reviewing workpapers, engagement supervisors may ask for additional evidence or clarification via review notes. According to IIA guidance, which of the following statements is true regarding the engagement supervisors review notes?
正解：D
解説：
Introduction:
Review notes are comments or questions posed by engagement supervisors during the review of workpapers to ensure audit quality and completeness.
IIA Guidance on Review Notes:
According to the IIA, review notes serve as a tool for engagement supervisors to seek additional evidence or clarification.
質問 # 73
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2026年GoShikenの最新IIA-CHAL-QISA PDFダンプおよびIIA-CHAL-QISA試験エンジンの無料共有：https://drive.google.com/open?id=1sfxd5-jQJWL7E6KfyRcSA2wyb_TtufQT