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NEW QUESTION: 1
Which of the following matters is an auditor not required to communicate to those charged with
governance?
A. The degree of reliance the auditor placed on the management representation letter.
B. The level of responsibility assumed by the auditor under generally accepted auditing standards.
C. Significant adjustments arising from the audit that were recorded by management.
D. The basis for the auditor's conclusions about the reasonableness of management's sensitive
accounting estimates.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor is not required to communicate to those charged with governance the
degree of reliance placed on the management representation letter.
Choice "A" is incorrect. Unless all those charged with governance are also involved with managing the
entity, the auditor should inform those charged with governance about adjustments arising from the audit,
regardless of whether or not management recorded them.
Choice "B" is incorrect. The auditor should communicate qualitative aspects of the process used by
management in formulating sensitive accounting estimates, which would likely include discussion of the
basis for the auditor's conclusions regarding the reasonableness of those estimates.
Choice "C" is incorrect. The auditor should communicate the level of responsibility that he/she is assuming
under GAAS.
NEW QUESTION: 2
Which two types of Values are created in Presenter? (Choose two.)
A. Calculated Value
B. Summed Value
C. Data Grid Value
D. Stored Value
Answer: A,D
NEW QUESTION: 3
Which two techniques could be used to generate the data points for a pie chart? (Choose two.)
A. Specify a summary field from the current found set as the data series and put the chart in a Leading Grand Summary layout part
B. Set up multiple data series, each of which points to a number field in the current record
C. Specify a summary field from a related set of records as the data series and put the chart in a Subsummary layout part
D. Concatenate multiple number fields from the current record into a return-delimited list
Answer: A,D
NEW QUESTION: 4
Which of the following roles would provide the MOST important input when identifying IT risk scenarios?
A. Operational risk managers
B. Information security managers
C. Business process owners
D. Internal auditors
Answer: C
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