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NEW QUESTION: 1
「サービスレベル管理」の実践にはどのスキルが必要ですか？
A. 問題管理
B. サプライヤー管理
C. イベントモニタリング
D. 技術的専門知識
Answer: B
NEW QUESTION: 2
Which of the following statements concerning audit evidence is correct?
A. The difficulty and expense of obtaining audit evidence concerning an account balance is always a valid
basis for omitting the test.
B. To be appropriate, audit evidence should be either reliable or relevant, but need not be both.
C. The measure of the sufficiency of audit evidence lies in the auditor's judgment.
D. A client's accounting data can be sufficient audit evidence to support the financial statements.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The measure of the sufficiency of audit evidence lies in the auditor's judgment.
Choice "A" is incorrect. To be appropriate, audit evidence should be both reliable and relevant.
Choice "C" is incorrect. The difficulty and expense of obtaining audit evidence concerning an account
balance is not a valid basis for omitting the test when there is no acceptable alternative procedure.
Choice "D" is incorrect. By itself, a client's accounting data cannot be sufficient audit evidence to support
the financial statements. Sufficient, appropriate external evidence must also be obtained to corroborate
management's assertions.
NEW QUESTION: 3
When reviewing the account balance display transaction (FPL9) you notice that all of the documents start with different numbers.
Based on this information, what else can you conclude to be different about the documents?
A. The origin keys
B. The document types
C. The posting dates
D. The reconciliation keys
Answer: B
NEW QUESTION: 4
Limiting the processor, memory, and Input/output (I/O) capabilities of mobile code is known as
A. sandboxing.
B. compartmentalization.
C. on-demand compile.
D. code restriction.
Answer: A
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