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NEW QUESTION: 1
Which of the following procedures would an auditor most likely perform to obtain evidence about the
occurrence of subsequent events?
A. Inquiring of the entity's legal counsel concerning litigation, claims, and assessments arising after
yearend.
B. Investigating changes in stockholders' equity occurring after year-end.
C. Recomputing a sample of large-dollar transactions occurring after year-end for arithmetic accuracy.
D. Confirming bank accounts established after year-end.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "c" is correct. The auditor would most likely inquire of the entity's legal counsel concerning
litigation, claims and assessments arising after year-end in order to obtain evidence about the occurrence
of subsequent events. Claims arising after year-end might well impact the year-end financial statements.
Choice "a" is incorrect. Recomputing a sample of large-dollar transactions occurring after year-end for
arithmetic accuracy would not provide evidence about year-end amounts.
Choice "b" is incorrect. The auditor would inquire about changes in stockholders' equity occurring after
year-end, but would not generally perform an investigation of such items.
Choice "d" is incorrect. Confirming bank accounts established after year-end is generally not done (only
those in existence at year-end are confirmed). Accounts established after year-end generally would not be
relevant to year-end amounts.
NEW QUESTION: 2
Your customer wants a question to be answered by an enterprise user and appear in the supplier's 360° profile.
Which option do you recommend?
A. Internal survey
B. Custom header field
C. Supplier registration questionnaire
D. Custom fact table
Answer: A
NEW QUESTION: 3
A. Option B
B. Option D
C. Option C
D. Option A
Answer: C
NEW QUESTION: 4
セグメントの指定ポートの選択は何に基づいていますか？
A. 最も低い優先度
B. 最小のMACアドレス
C. 最低BID
D. 最も低いルートパスコスト
Answer: D
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