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NEW QUESTION: 1
Mike Robin, ACA is identifying risk in the statement of Mohin Co as a part of his audit work.
Which of the following defines control risk for Mohin Co?
A. The risk that the financial statements of Mohin Co are materially misstated prior to audit.
B. The risk that a misstatement that could occur in an assertion about a class of transaction, account balance or disclosure and that could be material, either individually or when aggregated with other misstatements, will not be prevented, or detected and corrected, on a timely basis by Mohin Co's internal control.
C. The susceptibility of an assertion about a class of transaction, account balance or disclosure to a misstatement that could be material, either individually or when aggregated with other misstatements, before consideration of any related controls of Mohin Co.
D. The risk that the procedures performed by Mike to reduce audit risk to an acceptably low level will not detect a misstatement that exists and that could be material, either individually or when aggregated with other misstatements.
Answer: B

NEW QUESTION: 2
You are setting up some IAM user policies and have also become aware that some services support resource-based permissions, which let you attach policies to the service's resources instead of to IAM users or groups. Which of the below statements is true in regards to resource-level permissions?
A. Resource-level permissions are supported by Amazon CloudFront
B. All services support resource-level permissions for all actions.
C. Some services support resource-level permissions only for some actions.
D. All services support resource-level permissions only for some actions.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
AWS Identity and Access Management is a web service that enables Amazon Web Services (AWS) customers to manage users and user permissions in AWS. The service is targeted at organizations with multiple users or systems that use AWS products such as Amazon EC2, Amazon RDS, and the AWS Management Console. With IAM, you can centrally manage users, security credentials such as access keys, and permissions that control which AWS resources users can access. In addition to supporting IAM user policies, some services support resource-based permissions, which let you attach policies to the service's resources instead of to IAM users or groups. Resource-based permissions are supported by Amazon S3, Amazon SNS, and Amazon SQS. The resource-level permissions service supports IAM policies in which you can specify individual resources using Amazon Resource Names (ARNs) in the policy's Resource element. Some services support resource-level permissions only for some actions.
Reference: http://docs.aws.amazon.com/IAM/latest/UserGuide/Using_SpecificProducts.html

NEW QUESTION: 3
Richard Ltd and McMagoo Inc. trades in shares and securities and are close rivals for many years. Richard Ltd accuses McMagoo Inc. of providing false information related to a particular PH plc's share; though Richard Ltd knows it is not true. McMagoo Inc. sues Richard Ltd. for defamation. Richard's and McMagoo Inc's lawyers agree that it is likely that McMagoo Inc. will win the case and receive damages of an amount of $1.5m. There is no possibility of the case being resolved before the financial statements are finished.
How the above litigation will be represented in the financial statements of both Richard Ltd and McMagoo Inc.?
A. Richard Ltd should ignore as this is too remote. McMagoo Inc. has a contingent asset and should disclose in the financial statements.
B. Richard Ltd should provide for $1.5m. McMagoo Inc. should ignore as this is too remote.
C. Richard Ltd should have a contingent asset and should disclose in the financial statements. McMagoo Inc. should provide for $1.5m.
D. Richard Ltd should provide for $1.5m. McMagoo Inc. has a contingent asset and should disclose in the financial statements.
Answer: D