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NEW QUESTION: 1
In evaluating the reasonableness of an accounting estimate, an auditor most likely would concentrate on
key factors and assumptions that are:
A. Deviations from historical patterns.
B. Consistent with prior periods.
C. Similar to industry guidelines.
D. Objective and not susceptible to bias.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. In evaluating the reasonableness of an estimate, an auditor would normally
concentrate on key factors and assumptions that are (1) significant to the accounting estimate, (2)
sensitive to variations, (3) deviations from historical patterns, or (4) subjective and susceptible to
misstatements and bias.
Choice "A" is incorrect. The auditor need not concentrate on key factors or assumptions that are consistent
with those of prior periods, since estimates based on such assumptions are less likely to be misstated.
Choice "B" is incorrect. The auditor need not concentrate on key factors or assumptions that are similar to
industry guidelines, since estimates based on such assumptions are less likely to be misstated.
Choice "C" is incorrect. The auditor need not focus on factors that are objective and not susceptible to
bias, since estimates based on such assumptions are less likely to be misstated.
NEW QUESTION: 2
In a route-policy, which BGP attributes can be invoked by if-match clauses? (Choose three.)
A. Local-Preference
B. AS-Path
C. Community
D. MED
Answer: B,C,D
NEW QUESTION: 3
Prefix wildcards might cause performance issues.
A. False
B. True
Answer: B
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