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NEW QUESTION: 1
The following is an excerpt from an audit engagement workpaper:
A Company
Accounts Receivable
Date
Objective. To determine if the computer system is correctly recording all accounts receivable transactions.
Procedures: Judgmental selection of a sample of all accounts receivable balances greater than $50,000 for positive confirmation of balances.
Conclusion: Based on the results of testing wherein all but three confirmations were returned, the accounts receivable balance is fairly presented in all material respects.
Which of the following is true regarding the workpaper?
A. A conclusion should be reached only for the results of overall testing, not for individual procedures.
B. The audit procedures used are not consistent with the audit objective.
C. The format of the workpaper does not conform to the standard format for workpapers.
D. It is not appropriate to judgmentally select a sample when testing accounts receivable.
Answer: B

NEW QUESTION: 2
ABC.com wants to use one set of books for its many subsidiary companies in Canada that will share the global chart of accounts structure and the Corporate Accounting Calendar. The controller is concerned about users charging to the wrong company when entering a journal entry. Which setup would address the controller's concern?
A. Intercompany accounting would ensure that if a wrong company is used, at least intercompany accounting entries would be created.
B. Journal approval ensures that journal entries are correct and approved before they can be posted.
C. Segment security rules would prevent users from seeing companies that they are not supposed to see.
D. Cross validation rules would ensure that the proper code combinations are used.
E. Suspense posting would ensure that if there are unbalanced entries, the system would make it balanced.
Answer: C

NEW QUESTION: 3
Cisco ASDMを使用してIPv6でサイト間IKEv2を設定する場合、どの2種類の認証がサポートされますか。 （2つ選んでください。）
A. 事前共有キー
B. EAP
C. XAUTH
D. デジタル証明書
E. webAuth
Answer: A,D