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NEW QUESTION: 1
Which of the following procedures would an auditor ordinarily perform during the review of subsequent
events?
A. Investigate significant deficiencies in internal control previously communicated to the client.
B. Inquire of the client's legal counsel concerning litigation.
C. Analyze related party transactions to discover possible irregularities.
D. Review the cut-off bank statements for the period after the year-end.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. An auditor would most likely obtain a letter from the entity's legal counsel describing
any pending litigation, unasserted claims, or loss contingencies, to obtain evidence that might impact the
year-end financial statements.
Choice "A" is incorrect. Reviewing cut-off bank statements for the period after year-end generally is
performed to evaluate the year-end cash balance, not to identify subsequent events.
Choice "C" is incorrect. Investigating significant deficiencies in internal control previously communicated to
the client would be a procedure performed as part of the planning process and would provide the auditor
with information regarding the internal control structure, not subsequent events.
Choice "D" is incorrect. Analyzing related party transactions to discover possible irregularities generally is
performed to evaluate financial statement disclosure, not to identify subsequent events.
NEW QUESTION: 2
Was ist eine wahre Aussage über Akzeptanzkriterien?
A. Akzeptanzkriterien sind weniger spezifisch und präzise als die Qualitätserwartungen des Kunden
B. Einmal vereinbart, können die Akzeptanzkriterien NICHT mehr geändert werden
C. Annahmekriterien werden verwendet, um die Qualitätserwartungen des Kunden zu ermitteln
D. Abnahmekriterien sollten zwischen dem Kunden und dem Lieferanten vereinbart werden
Answer: D
NEW QUESTION: 3
You need to select the appropriate authentication method for App1. What should you do?
A. Use the Open Authorization 2.0 (OAuth 2.0) web authorization protocol.
B. Use classic mode authentication and set the authentication type to Kerberos.
C. Use the SharePoint server-to-server security token service (STS).
D. Use classic mode authentication and set the authentication type to NTLM.
Answer: A