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NEW QUESTION: 1
An auditor is considering whether the omission of a substantive procedure considered necessary at the
time of an audit may impair the auditor's present ability to support the previously expressed opinion. The
auditor need not apply the omitted procedure if the:
A. Auditor's previously expressed opinion was qualified because of a departure from GAAP.
B. Financial statements and auditor's report were not distributed beyond management and the board of
directors.
C. Results of other procedures that were applied tend to compensate for the procedure omitted.
D. Omission is due to unreasonable delays by client personnel in providing data on a timely basis.
Answer: C
Explanation:
Explanation/Reference:
Explanation
Choice "C" is correct. When the auditor concludes that an auditing procedure considered necessary at the
time of the audit was omitted, the auditor should assess the importance of the procedure to the present
ability to support the previously issued opinion. The results of other procedures that were applied may tend
to compensate for the one omitted or make its omission less important.
Choice "A" is incorrect. If a procedure has been omitted, the auditor must consider whether other parties
may be relying on the financial statements, even if the audit report had limited distribution.
Choice "B" is incorrect. The fact that the previous opinion was qualified does not negate the need to apply
the omitted procedure.
Choice "D" is incorrect. Delays by client personnel may extend audit work, but do not provide a reason for
omitting a procedure.
NEW QUESTION: 2
Which of (lie following would be the MOST relevant factor when defining the information classification policy?
A. Requirements of data owners
B. Available IT infrastructure
C. Quantity of information
D. Benchmarking
Answer: A
Explanation:
When defining the information classification policy, the requirements of the data owners need to be identified. The quantity of information, availability of IT infrastructure and benchmarking may be part of the scheme after the fact and would be less relevant.
NEW QUESTION: 3
An administrator is troubleshooting an application that has failed to start after the server was rebooted.
Noticing the data volume is not mounted, the administrator attempts to mount it and receives this error:
Upon checking the logical volume status, the administrator receives this information:
Which of the following can be said about the data logical volume, and how can this problem be resolved?
A. The logical volume is not active. The administrator should make it active with lvchange -ay /dev/ datavg/datalv and then mount it.
B. The file system is read-only. The administrator should remount it as read-write with the command mount - o remount.rw /data.
C. The logical volume is OK but the /dev special files are missing. The administrator should recreate them by running /dev/MAKEDEV.
D. The logical volume file system has become corrupted. The administrator should repair it with xfs_repair/dev/datavg/datalv and then mount it.
Answer: A
NEW QUESTION: 4
Which of the following fsck commands will you use to check all filesystems listed in /etc/fstab?
A. fsck -y
B. fsck -f
C. fsck -P
D. fsck -A
Answer: D
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