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NEW QUESTION: 1

A. Option D
B. Option B
C. Option C
D. Option E
E. Option A
Answer: A,D

NEW QUESTION: 2
What are benefits of using the NinjaProtected tool? (Select two.)
A. assists in finding opportunities for cost reductions
B. measures the performance of transactions
C. simplifies the number of licenses required
D. identifies the agents that the solution needs
E. identifies potential deduplication-driven benefits
Answer: A,E
Explanation:
Explanation/Reference:
References:

NEW QUESTION: 3
An auditor reviews a client's accounting policies and procedures when considering which of the following
planning matters?
A. Understanding the client's operations and business.
B. Preliminary judgments about materiality levels.
C. Nature of reports to be rendered.
D. Method of sampling to be used.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. An auditor would review the client's accounting policies and procedures as part of
obtaining an understanding of the client's operations and business. This understanding is important
because it affects the design of internal control, which in turn impacts planned auditing procedures.
Choice "A" is incorrect. Although the auditor might consider the client's accounting policies and procedures
when designing a sampling plan, this is not the primary reason for the auditor's review of the client's
policies and procedures.
Choice "B" is incorrect. The client's accounting policies and procedures would not affect preliminary
judgments about materiality, which are generally based on either annualized interim financial statements
or annual financial statements from a prior period.
Choice "C" is incorrect. The client's accounting policies and procedures would not affect the nature of
reports to be rendered. The nature of reports to be rendered would be based on the type of engagement
and the specific results of that engagement.