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NEW QUESTION: 1
Which of the following procedures would an auditor most likely perform in obtaining evidence about
subsequent events?
A. Inquire of management whether there have been significant changes in working capital since the year-
end.
B. Examine a sample of transactions that occurred since the year-end to verify the effectiveness of
computer controls.
C. Recompute depreciation charges for plant assets sold for substantial gains since the year-end.
D. Reperform the tests of controls that indicated significant deficiencies in the operation of internal
control.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. In obtaining evidence about subsequent events, the auditor would most likely inquire
of management whether there have been significant changes in working capital since year-end. Such
changes could be indicative of a going concern problem, which would require financial statement
disclosure.
Choice "A" is incorrect. Subsequent events are material events or transactions occurring subsequent to
the balance sheet date, but prior to the issuance of the financial statements, that require adjustment to or
disclosure in the financial statements. Reviewing a sample of transactions occurring after year-end to
verify the effectiveness of computer controls would not be likely to provide information about subsequent
events.
Choice "C" is incorrect. Subsequent events are material events or transactions occurring subsequent to
the balance sheet date, but prior to the issuance of the financial statements, that require adjustment to or
disclosure in the financial statements. Recomputing depreciation related to assets sold after year-end is
not likely to provide information about subsequent events. Sales occurring after year-end are not
considered to be subsequent events.
Choice "D" is incorrect. Subsequent events are material events or transactions occurring subsequent to
the balance sheet date, but prior to the issuance of the financial statements, that require adjustment to or
disclosure in the financial statements. Control deficiencies do not fall within this definition, so reperforming
tests of controls would not provide evidence about subsequent events.

NEW QUESTION: 2
定期的なチェック中に、セキュリティアナリストは、企業ファイルサーバーのバックアップを担当するスクリプトが次のように変更されていることを発見しました。

アナリストが発見したマルウェアの種類を最もよく表しているのは次のうちどれですか？
A. 論理爆弾
B. RAT
C. キーロガー
D. ルートキット
Answer: A

NEW QUESTION: 3
Question about IPv6 EIGRP features? (Choose Two)
A. scaling
B. Unix Update
C. Windows Update
D. partials updates
Answer: A,D

NEW QUESTION: 4
You want to debug your IFlow at run time. What log level do you use if you want to check the payloads at every process step?
A. Debug
B. Create a script
C. Info
D. Trace
Answer: D