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NEW QUESTION: 1
An auditor observes the mailing of monthly statements to a client's customers and reviews evidence of
follow-up on errors reported by the customers. This test of controls most likely is performed to support
management's financial statement assertions of:
A. Option A
B. Option D
C. Option C
D. Option B
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. In testing the existence or occurrence assertion, the auditor is concerned that
fictitious or overstated receivables may have been recorded. Observing the mailing of monthly statements
and reviewing evidence of follow-up on errors reported by customers provides evidence that procedures
are in place to identify and correct such errors.
Choice "A" is incorrect. Follow up of errors in monthly statements does not provide any evidence to
support understandability and classification.
Choice "B" is incorrect. Follow up of errors in monthly statements does not provide any evidence to
support understandability and classification, but does provide evidence regarding the existence of
receivables.
Choice "D" is incorrect. Follow up of errors in monthly statements does provide evidence regarding the
existence of receivables, since customers will be likely to report discrepancies.
NEW QUESTION: 2
다양한 정렬 알고리즘을 연구하여 다양한 정렬 기법을 이해하고 분석하고 비교합니다.
BubbleSort 알고리즘을 사용할 때 다음 기술 중 어느것을 활용해야 합니까?
A. 파티션 및 스왑
B. 비교 및 교환
C. 비교
D. 비교 및 파티션
Answer: B
NEW QUESTION: 3
You need to determine if your company's Web servers are accessed an excessive number of times from the same host. How would you configure this in the IPS tab?
A. Successive multiple connections
B. Successive DoS attacks
C. Successive alerts
D. HTTP protocol inspection
Answer: A
NEW QUESTION: 4
DRAG DROP
Answer:
Explanation: