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NEW QUESTION: 1
Which of the following best describes the auditor's responsibility with respect to fair values?
A. The auditor should assess the risk of material misstatement of fair value measurements.
B. The auditor should make fair value measurements and disclosures in accordance with GAAP and
should identify and support any significant assumptions used.
C. The auditor should determine whether management has the intent and ability to carry out courses of
action that may affect fair values.
D. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that
fair value measurements and disclosures are in conformity with GAAP.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The auditor's overall responsibility is to obtain sufficient appropriate audit evidence
to provide reasonable assurance that fair value measurements and disclosures are in conformity with
GAAP.
Choice "A" is incorrect. While it is true that the auditor should determine whether management has the
intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating
fair value measurements and not the best description of the auditor's overall responsibility.
Choice "B" is incorrect. While it is true that the auditor should assess the risk of material misstatement of
fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is
not the best representation of the auditor's overall responsibility.
Choice "D" is incorrect. Management (and not the auditor) should make fair value measurements and
disclosures in accordance with GAAP and should identify and support any significant assumptions used.
NEW QUESTION: 2
A company is experiencing accessibility issues reaching services on a cloud-based system. Which of the following
monitoring tools should be used to locate possible outages?
A. Network analyzer
B. Packet analyzer
C. Protocol analyzer
D. Network sniffer
Answer: A
Explanation:
A network analyzer is a useful tool, helping you do things like track traffic and malicious usage on the network.
NEW QUESTION: 3
DRAG DROP
Match the five elements of the intelligent file virtualization with the appropriate ARX feature:
Select and Place:
Answer:
Explanation:
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