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NEW QUESTION: 1
The patient underwent bypass surgery for life-threatening coronary artery disease. With the aid of extracorporeal circulation, the right internal mammary artery was taken down to the left anterior descending artery and saphenous vein grafts were brought from the aorta to the diagonal, the right coronary artery, and the posterior descending artery. What is the correct ICD-9-CM coding for this procedure?
A. aortocoronary bypass of four coronary arteries
B. single internal mammary artery bypass; aortocoronary bypass of three vessels, extracorporeal circulation
C. aortocoronary bypass of three coronary arteries
D. single internal mammary artery bypass; aortocoronary artery bypass of three vessels
Answer: B
NEW QUESTION: 2
An auditor ordinarily sends a standard confirmation request to all banks with which the client has done
business during the year under audit, regardless of the year-end balance. A purpose of this procedure is
to:
A. Seek information about contingent liabilities and security agreements.
B. Request a cutoff bank statement and related checks be sent to the auditor.
C. Provide the data necessary to prepare a proof of cash.
D. Detect kiting activities that may otherwise not be discovered.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The standard confirmation request seeks information on contingent liabilities and
security agreements in addition to information related to deposit account balances.
Choice "A" is incorrect. The standard confirmation request does not provide all of the data necessary to
prepare a "proof of cash" (i.e., bank reconciliation), since it only confirms the balances at the end of a
period, and does not provided information about the activity during the period under audit. Such
information is necessary to perform a bank reconciliation and would be provided in a bank statement.
Choice "B" is incorrect. A request for a cut-off statement, and not the standard bank confirmation form, is
used to obtain a cut-off bank statement and related checks.
Choice "C" is incorrect. The bank cut-off statement, not the standard confirmation request, is used to
detect kiting activities that may not otherwise be discovered.
NEW QUESTION: 3
テクノロジーの新たなトレンドは、最適化とイノベーションに関してビジネスの成果に影響を与えています。
大きな4つの新しいトレンドはどれですか。
A. クラウド、業界の問題、消費、ITアプライアンス
B. クラウド、ソーシャルメディア、ソフトウェア定義型ネットワーキング、ビッグデータ
C. クラウド、モビリティ、活動ベースの作業、セキュリティ
D. クラウド、モビリティ、分析、ソーシャルメディア
Answer: D
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