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NEW QUESTION: 1
Why is it important for organizations to maintain a copy of data at a remote site?
A. Provide flexibility to use stub files for production operations
B. Provide operational recovery
C. Ensure data archiving to meet regulatory requirements
D. Ensure disaster recovery
Answer: D
NEW QUESTION: 2
HOTSPOT
Answer:
Explanation:
NEW QUESTION: 3
A. 0
B. 1
C. 2
D. 3
Answer: C
NEW QUESTION: 4
The audit work performed by each assistant should be reviewed to determine whether it was adequately
performed and to evaluate whether the:
A. Audit has been performed by persons having adequate technical training and proficiency as auditors.
B. Results are consistent with the conclusions to be presented in the auditor's report.
C. Auditor's system of quality control has been maintained at a high level.
D. Audit procedures performed are approved in the professional standards.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Review of assistants' work is necessary to determine whether it was performed in a
satisfactory manner and to determine whether the work supports the conclusions presented in the auditor's
report.
Choice "A" is incorrect. The responsibility of a firm to establish review procedures (a system of quality
control) is distinct from the auditor's responsibility to adequately plan and supervise the work on a
particular engagement. Quality control standards relate to the conduct of the firm's audit practice as a
whole; GAAS relates to the conduct of individual audits.
Choice "C" is incorrect. Specific audit procedures are performed based on the auditor's judgment and
would not necessarily be approved in the professional standards.
Choice "D" is incorrect. Review of an assistant's work would not necessarily be indicative of that
assistant's technical training and proficiency. The review process is to determine whether the audit is being
performed in a satisfactory manner.
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