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NEW QUESTION: 1
Which of the following events occurring after the issuance of an auditor's report most likely would cause
the auditor to make further inquiries about the previously issued financial statements?
A. An uninsured natural disaster occurs that may affect the entity's ability to continue as a going concern.
B. A subsidiary is sold that accounts for 25% of the entity's consolidated net income.
C. A contingency is resolved that had been disclosed in the audited financial statements.
D. New information is discovered concerning undisclosed lease transactions of the audited period.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The question addresses the subsequent discovery of facts that may have existed at
the balance sheet date. Such events will often require an adjustment to the financial statements. An
example is new information discovered about undisclosed lease transactions of the audited period. As a
result, the auditor should make further inquiry to determine whether the information is reliable and whether
the facts existed at the date of the report.
Choice "A" is incorrect. The natural disaster is an example of a subsequent event occurring after the date
of the auditor's report that the auditor has no obligation to investigate.
Choice "B" is incorrect. The resolution of a disclosed contingency is an example of a subsequent event
occurring after the date of the auditor's report that the auditor has no obligation to investigate.
Choice "D" is incorrect. Sale of a subsidiary occurring after the date of the auditor's report is an example of
a subsequent event that the auditor has no obligation to investigate.
NEW QUESTION: 2
Which function allows you to check consistency of the dates within the project structure with or without taking activities into account?
Please choose the correct answer.
Response:
A. Check dates
B. Sets of dates
C. Planning methods
D. Extrapolate
Answer: A
NEW QUESTION: 3
サーバーに障害のあるハードドライブがあり、管理者は実行中にハードドライブを交換する必要があります。 サーバーは、次のドライブのどれをサポートする必要がありますか?
A. ホットスワップ可能
B. ホットスペア
C. USB
D. 火線
E. SAS
Answer: A
NEW QUESTION: 4
What is a common purpose for looking at flow data?
A. To see which users logged into a remote system
B. To see how much information was sent from a desktop to a remote website
C. To see application versions installed on a network endpoint
D. To see which users were accessing report data in QRadar
Answer: B
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