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NEW QUESTION: 1
Which of the following is not part of obtaining an understanding of internal control?
A. Considering knowledge obtained from previous audits.
B. Determining whether internal controls are operating effectively.
C. Determining the extent to which internal controls are computerized.
D. Considering the types of misstatements that may occur in an entity's financial statements.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor is not required to obtain knowledge about operating effectiveness as part
of the understanding of internal control. This knowledge is obtained later, for specific controls on which the
auditor plans to rely.
Choices "A", "C", and "D" are incorrect. During the planning phase of the audit, the auditor obtains an
understanding of the internal control system by considering:
- The types of misstatements that may occur.
- The risk that misstatements may occur.
- Factors that influence the design of tests of controls and substantive tests.
- The assessment of inherent risk.
- Judgments about materiality.
- The complexity and sophistication of the entity's operations and systems.
- The use of manual vs. computerized control procedures.
Such knowledge may be obtained by appropriate inquiry, inspection, or observation. Knowledge may also
be obtained based on previous experience with the client and/or an understanding of the industry in which
the entity operates.

NEW QUESTION: 2
You install Microsoft SQL Server 2016 on a new server.
After setup is complete, you attempt to start the SQL Server service.
After being in a starting state for a few moments, the service goes back to a stopped state.
You need to determine the cause of the failure. Which file should you use?
A. %programfiles%\Microsoft SQLServer\110\Shared\ErrorDmpr[XXXX] .mdmp
B. %programfiles%\Microsoft
SQLServer\MSSQL11.MSSQLSERVER|MSSQL\Log\Errorlog
C. %programfiles%\Microsoft SQL
Server\MSSQL11.MSSQLSERVER\MSSQL\DATA\mastlog.idf
D. %programfiles%\Microsoft SQL Server\110\setupBootstrap\Log\Summary.txt
Answer: B

NEW QUESTION: 3
Welche der folgenden Beispiele für PPF-Verarbeitungstypen werden von Smart Forms unterstützt? Es gibt 3 richtige Antworten auf diese Frage.
A. Fax
B. Liefererstellung
C. Drucken
D. Workflow
E. Mail
Answer: A,C,E

NEW QUESTION: 4
Nach Durchführung der Programmevaluierung und -technik (PERT) wurden die folgenden Informationen erstellt.

Wie viele Stunden in der gewichteten durchschnittlichen Aktivitätszeit mit einer Beta-Verteilung?
A. 4,66
B. 6.16
C. 5.33
D. 5.16
Answer: D