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NEW QUESTION: 1
프로젝트가 계획 프로세스를 완료 할 준비가 되었으며 모든 계획 문서가 이해 관계자의 검토 및 승인을 받았습니다. 프로젝트 관리자는 다음으로 무엇을 해야 합니까 1?
A. 자원 획득
B. 시작 회의를 진행합니다.
C. 예산 결정
D. 일정 기준 생성
Answer: B
NEW QUESTION: 2
A network administrator has been asked to install an IDS to improve the security posture of an organization.
Which of the following control types Is an IDS?
A. Physical
B. Administrative
C. Detective
D. Corrective
Answer: C
NEW QUESTION: 3
In auditing a client's retained earnings account, an auditor should determine whether there are any
restrictions on retained earnings that result from loans, agreements, or state law. This procedure is
designed to corroborate management's financial statement assertions with respect to:
A. Account balances.
B. Audit risk and materiality.
C. Transactions and events.
D. Presentation and disclosure.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Restrictions on retained earnings should be shown as appropriations in the financial
statements. An auditor attempts to determine whether any such restrictions exist to verify that proper
disclosures (i.e., retained earnings appropriations) have been made.
Choices "A" and "B" are incorrect. Retained earnings appropriations restrict the company from paying
dividends in excess of the unappropriated portion of retained earnings. This relates to presentation and
disclosure, not to transactions, events, or balances.
Choice "D" is incorrect. Audit risk and materiality are not financial statement assertions.
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