-- Exhibit- -- Exhibit -
According to the map, what would most drastically change the pattern of global grain trade?
A. the Middle East
B. Australia
C. North America
D. North Africa
E. Southeast Asia
Answer: C
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NEW QUESTION: 1
-- Exhibit- -- Exhibit -
According to the map, what would most drastically change the pattern of global grain trade?
A. the Middle East
B. Australia
C. North America
D. North Africa
E. Southeast Asia
Answer: C
NEW QUESTION: 2
An auditor plans to apply substantive tests to the details of asset and liability accounts as of an interim
date rather than as of the balance sheet date. The auditor should be aware that this practice:
A. Potentially increases the risk that errors that exist at the balance sheet date will not be detected.
B. Eliminates the use of certain statistical sampling methods that would otherwise be available.
C. Should be especially considered when there are rapidly changing economic conditions.
D. Presumes that the auditor will reperform the tests as of the balance sheet date.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, as it is possible that errors will occur between the date of interim testing and
the balance sheet date. For this reason, the auditor generally selects for interim examination only accounts
that are reasonably predictable with respect to amount, relative significance, and composition, and must
also identify procedures sufficient to extend interim conclusions to year-end.
Choice "A" is incorrect. The use of statistical sampling methods is not affected by the timing of audit
procedures.
Choice "B" is incorrect. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, but it does not require all such tests to be reperformed. Instead, the auditor
should perform procedures designed to extend the interim conclusions to year-end. Such procedures
should be less in scope than the initial procedures performed at interim; otherwise, it would make more
sense to have simply applied the more extensive tests at year-end in the first place.
Choice "C" is incorrect. Generally, accounts selected for interim examination should be reasonably
predictable with respect to amount, relative significance, and composition. Rapidly changing economic
conditions might affect the valuation, significance, or composition of certain assets or liabilities, and
therefore would make testing at interim less likely.
NEW QUESTION: 3
Welche Aussage zu akzeptierten Leistungen ist richtig?
A. Projektergebnisse erfüllen die Akzeptanzkriterien und werden vom Kunden oder Sponsor offiziell abgemeldet und genehmigt
B. Projektergebnisse erfüllen die Akzeptanzkriterien und wurden durch den Kontrollqualitätsprozess überprüft
C. Projektergebnisse werden abgeschlossen und im Rahmen des Kontrollqualitätsprozesses auf Richtigkeit überprüft
D. Projektergebnisse werden als Ergebnis aller Arbeitspakete registriert, die geprüft und geliefert werden und die Akzeptanzkriterien erfüllen
Answer: A
NEW QUESTION: 4
Which feature drops a packet by checking if the IP source address is reachable through the routing table?
A. uRPF
B. Anti-spoofing
C. CPU protection
D. Source IP address filter
Answer: A