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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. Confirming bank accounts established after year-end.
B. Inquiring of the entity's legal counsel concerning litigation, claims, and assessments arising after
yearend.
C. Investigating changes in stockholders' equity occurring after year-end.
D. Recomputing a sample of large-dollar transactions occurring after year-end for arithmetic accuracy.
Answer: B
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. Supplier registration questionnaire
B. Custom fact table
C. Custom header field
D. Internal survey
Answer: D
NEW QUESTION: 3
A. Option B
B. Option C
C. Option A
D. Option D
Answer: B
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. 最小のMACアドレス
B. 最も低いルートパスコスト
C. 最低BID
D. 最も低い優先度
Answer: B
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