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NEW QUESTION: 1
An auditor is required to obtain an understanding of the entity's business, including business cycles and
reasons for business fluctuations. What is the audit purpose most directly served by obtaining this
understanding?
A. To allow the auditor to more accurately perform tests of controls.
B. To enable the auditor to accurately identify significant deficiencies.
C. To decide whether it will be necessary to perform analytical procedures.
D. To assist the auditor to accurately interpret information obtained during an audit.
Answer: D
Explanation:
Choice "b" is correct. As part of audit planning, the auditor should obtain an understanding of the entity's
business. This understanding enables the auditor to better understand events, transactions, and practices
that may affect the financial statements, to plan and perform appropriate audit tests, and to properly
understand and evaluate the results of those tests. Choice "a" is incorrect. Obtaining an understanding of
the entity's business would not be particularly helpful in identifying significant deficiencies. Significant
deficiencies in internal control are typically identified during the fieldwork stage of the audit. Choice "c" is
incorrect. Obtaining an understanding of the entity's business would not result in a more accurate
performance of tests of controls. Accurate performance of audit tests is dependent upon factors such as
existence of an appropriate audit trail, client cooperation, training and supervision of audit staff, etc.
Choice "d" is incorrect. Analytical procedures are always required in an audit during the planning and
overall review stages.
NEW QUESTION: 2
A maintenance window has been scheduled to allow for the upgrade of the firmware of one of the VSP switches in the ACP.
What can be done to avoid receiving unnecessary notifications during this period?
A. Use the Schedule Downtime feature in Orchestrator to schedule period of expected service interruption.
B. Disable SNMP trap notification on the VSP switch before performing the upgrade.
C. Disable Syslog messages on the VSP switch before performing the upgrade.
D. Use the Acknowledgments feature in the Orchestrator to acknowledge any notifications immediately.
Answer: C
NEW QUESTION: 3
Which four are true about the Future Periods field in the Financials Options window? (Choose four.)
A. The first time you enter this field, Payables defaults the number of future periods you use in your Ledger as a default.
B. Payables uses this value to limit the number of future periods you can maintain in the Control Payables Periods window.
C. You can import/enter invoices in future periods, pay and create accounting entries for them.
D. After you change the status of a future period to Open, you can change it back to Future only if you did not create any transactions in that period.
E. You cannot import or enter invoices in a future period.
F. You can change this number to the maximum number of future periods you want to allow in Payables.
G. You can import/enter invoices in future periods but you cannot pay or create accounting entries for them.
Answer: A,B,F,G
NEW QUESTION: 4
View the Exhibit and examine the structure and data in the INVOICE table.
Which two statements are true regarding data type conversion in expressions used in queries? (Choose two.)
A. inv_amt ='0255982': requires explicit conversion
B. CONCAT (inv_amt, inv_date): requires explicit conversion
C. inv_date = '15-february-2008': uses implicit conversion
D. inv_date > '01-02-2008': uses implicit conversion
E. inv_no BETWEEN '101' AND '110': uses implicit conversion
Answer: C,E
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