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NEW QUESTION: 1
In evaluating an entity's accounting estimates, one of the auditor's objectives is to determine whether the
estimates are:
A. Consistent with industry guidelines.
B. Prepared in a satisfactory control environment.
C. Based on verifiable objective assumptions.
D. Reasonable in the circumstances.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor has four responsibilities with respect to evaluating estimates: to assess
management's practices, to verify that all material estimates have been developed, to determine that
accounting estimates are reasonable, and to ensure that accounting estimates are properly recorded and
disclosed.
Choice "A" is incorrect. With respect to accounting estimates, the auditor would only be concerned with the
entity's control environment in terms of assessing management's policies and practices. It might be the
case that the control environment is less than satisfactory, but as long as management has taken this into
account, and has properly developed, presented, and disclosed all material estimates, the poor control
environment is irrelevant.
Choice "B" is incorrect. The auditor is concerned with making sure that management has properly
developed, presented, and disclosed all material estimates. Whether or not those estimates are consistent
with industry guidelines is not a concern, as long as the estimates are reasonable in the circumstances.
Choice "C" is incorrect. Estimates need not be based on verifiable objective assumptions. In fact, many
estimates are subjective, and can be susceptible to misstatement. The auditor should evaluate whether
management has properly developed, presented, and disclosed all material estimates.
NEW QUESTION: 2
While performing duplicate blood gas analyses, a pulmonary function technologist notes that the second instrument gives consistently higher values forPaCO2and PaO2. Which of
the following is the most probable cause of higher readings from the second instrument?
A. An excessive delay occurredbetween running the two samples
B. The sample chamber has a bacterial contaminate
C. The PO2and PCO2electrodemembranes have protein build-up
D. The sample chamber temperature is greater than 37 C
Answer: D
NEW QUESTION: 3
Which of the following is a hereditary disease of the cerebral cortex?
A. Huntington chorea.
B. Bell's palsy.
C. Guillain-Barre syndrome.
D. Lou Gehrig disease.
Answer: B
NEW QUESTION: 4
On the following graphic, you will find layers of policies.
What is a precedence of traffic inspection for the defined polices?
A. A packet arrives at the gateway, it is checked against the rules in the networks policy layer and then if there is any rule which accepts the packet, it comes next to Threat Prevention layer and then after accepting the packet it passes to IPS layer.
B. A packet arrives at the gateway, it is checked against the rules in the networks policy layer and then if implicit Drop Rule drops the packet, it comes next to IPS layer and then after accepting the packet it passes to Threat Prevention layer.
C. A packet arrives at the gateway, it is checked against the rules in IPS policy layer and then it comes next to the Network policy layer and then after accepting the packet it passes to Threat Prevention layer.
D. A packet arrives at the gateway, it is checked against the rules in the networks policy layer and then if there is any rule which accepts the packet, it comes next to IPS layer and then after accepting the packet it passes to Threat Prevention layer
Answer: D
Explanation:
Explanation/Reference:
Explanation: To simplify Policy management, R80 organizes the policy into Policy Layers. A layer is a set of rules, or a Rule Base.
For example, when you upgrade to R80 from earlier versions:
Gateways that have the Firewall and the Application Control Software Blades enabled will have their
Access Control Policy split into two ordered layers: Network and Applications.
When the gateway matches a rule in a layer, it starts to evaluate the rules in the next layer.
Gateways that have the IPS and Threat Emulation Software Blades enabled will have their Threat
Prevention policies split into two parallel layers: IPS and Threat Prevention.
All layers are evaluated in parallel
Reference: https://sc1.checkpoint.com/documents/R80/CP_R80_SecMGMT/html_frameset.htm?
topic=documents/R80/CP_R80_SecMGMT/126197
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