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NEW QUESTION: 1
An auditor should design the written audit plan so that:
A. Each account balance will be tested under either tests of controls or tests of transactions.
B. The audit procedures selected will achieve specific audit objectives.
C. Substantive tests prior to the balance sheet date will be minimized.
D. All material transactions will be selected for substantive testing.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An audit plan aids in instructing assistants in the work to be done. It should set forth
in reasonable detail the audit procedures that the auditor believes are necessary to accomplish the
objectives of the audit.
Choice "A" is incorrect. Auditors make extensive use of sampling to perform audit tests. Tests of all
material transactions would not be economically feasible.
Choice "B" is incorrect. Assuming that incremental risk can be controlled, substantive tests can be
performed prior to year-end.
Choice "D" is incorrect. An account balance does not necessarily have to have tests of controls or tests of
transactions applied to it.
NEW QUESTION: 2
シナリオ：Citrix Architectは、新しいXenAppおよびXenDesktop環境を設計する必要があります。
アーキテクトは、別紙に示されているリソース層の要件を特定しました。
[展示]ボタンをクリックして、要件を表示します。
アーキテクトが会計士グループの要件に対処するのに役立つCitrix Profile Management機能はどれですか？
A. プロファイルのストリーミング
B. プロファイルのキャッシュ
C. ファイルの除外
D. ファイルの包含
Answer: D
NEW QUESTION: 3
A company has decided to use all of SAN Advisors features. What will this company also need?
A. An Internet connection, Oracle 8, and Excel 2002
B. Oracle 8 and Excel 2002
C. Microsoft SQL 2000 and Excel 2002
D. An Internet connection, Visio 2002, and Excel 2002.
Answer: D
NEW QUESTION: 4
Which EIGRP packet typen are nent an unicant packetn?
A. SIA query, reply, ACK
B. query, SIA query, SIA reply
C. query, SIA query, reply
D. hello, update, query
Answer: A