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NEW QUESTION: 1
A Qualified Internal Auditor directs the audit function for a large city and is planning the audit schedule for the next year. The city has a number of different funds, some that are restricted in use by government grants and some that require compliance reports to the government. One of the programs for which the city has received a grant is job retraining and placement. The grantspecifies certain conditions a participant in the program must meet in order to be eligible for the funding.
The auditor must determine the applicable laws and regulations.
Which of the following procedures would be the least effective in learning about the applicable laws and regulations?
A. Review prior year working papers and enquire of officials as to changes.
B. Review applicable grant agreements.
C. Make inquiries of the city's chief financial officer, legal counsel, or grant administrators.
D. Discuss the matter with the audit committee and make inquiries as to the nature of the requirements and the audit committee's objectives for the audit.
Answer: D
NEW QUESTION: 2
엔터티에 대한 요약 비교 대차 대조표는 다음과 같습니다.
대차 대조표 날짜의 유동성 비율을 살펴보면 1) 현재 비율과 2) 산 테스트 (빠른) 비율은 어떻게 됩니까?
A. 옵션 D
B. 옵션 C
C. 옵션 B
D. 옵션 A
Answer: A
Explanation:
The current ratio is determined by dividing current assets by current liabilities. The acidtest
ratio is determined by dividing quick assets by current liabilities. At December 31. Year 1. The current ratio is 6 to 1 [(US $40,000 + $120,000 + $200,000) - $60,01101. December
31. Year 2, the current ratio is 4.3 to 1 [(US $30,000 + $100,000 + $300,000) -$100,000]. Hence, there was a decrease in the current ratio. At December 31, Year 1, the acid-test ratio is 2.667 to 1 [(US $40,000 + $120,000) - $60.000]. At December 31, Year 2, the acid-test ratio is 1.3 to 1 [(US $3:0,000 + $100,000) - $100,000]. Thus, the acidtest ratio also declined. An entity's financial statements for the current year are presented below:
NEW QUESTION: 3
A. ntp server 10.1.1.1 ntp server 10.1.1.2
B. ntp server 10.1.1.1 fallback ntp server 10.1.1.2
C. ntp server 10.1.1.1 ntp server 10.1.1.2 prefer
D. ntp server 10.1.1.1 ntp server 10.1.1.2 primary
Answer: C
Explanation:
Preferred server A router can be configured to prefer an NTP source over another. A preferred server's responses are discarded only if they vary dramatically from the other time sources. Otherwise, the preferred server is used for synchronization without consideration of the other time sources. Preferred servers are usually specified when they are known to be extremely accurate. To specify a preferred server, use the prefer keyword appended to the ntp server command. The following example tells the router to prefer TimeServerOne over TimeServerTwo: Router#config terminal Enter configuration commands, one per line. End with CNTL/Z. Router(config)#ntp server TimeServerOne prefer Router(config)#ntp server TimeServerTwo Router(config)#