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NEW QUESTION: 1
Ein Projekt zur Erstellung eines neuen Produkts wird abgeschlossen und in den Marker eingeführt, unsere Verkäufe sind viel geringer als erwartet. Die Analyse stellt fest, dass das Produkt nicht mit den Kernkompetenzen des Unternehmens übereinstimmt.
Während welcher Aktivität sollte dies entdeckt worden sein?
A. Was-wäre-wenn-Szenarioanalyse
B. Bereichsdefinition
C. Business Case Review
D. Strategische Leistungsbewertung
Answer: C

NEW QUESTION: 2
An auditor may issue a qualified opinion under which of the following circumstances?

A. Option D
B. Option A
C. Option C
D. Option B
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Yes - Yes. An auditor may issue a qualified opinion (or a disclaimer, depending on
materiality) when there is a lack of sufficient appropriate audit evidence, or when there are restrictions on
the scope of the audit.
Choices "B", "C", and "Dd" are incorrect, as explained above.

NEW QUESTION: 3
Para Co. is reviewing the following data relating to an energy saving investment proposal:

What would be the annual savings needed to make the investment realize a 12% yield?
A. $13,889
B. $8,189
C. $12,306
D. $11,111
Answer: C
Explanation:
Choice "c" is correct. The annual savings needed to make the investment realize a 12% yield is where the
present value of the cash savings/inflows equals the present value of the net cash outflows. Use algebra
to calculate the annual savings, as follows:

Choice "a" is incorrect. The annual savings needed to make the investment realize a 12% yield is where
the present value of the cash savings/inflows equal the present value of the net cash outflows.
Choice "b" is incorrect. Subtract the present value of $10,000 due in 5 years at 12%, or $10,000 * .57 =
$ 5,700. Don't subtract the entire $10,000.
Choice "d" is incorrect. Subtract the present value of the $10,000 residual value from the $50,000 cost.