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NEW QUESTION: 1
You are working on an image in Photoshop CS6. You have created below shown background layer on the image and you want to apply a Smart filter on it. Which step will you choose to accomplish this task?
A. Choose Filter > Convert for Smart filters.
B. Select layer and choose Filter > Convert for Smart Filters.
C. Select a Smart Object layer > choose a filter.
D. In the Layers panel, double-click Filter Gallery.
Answer: B
Explanation:
If the layer to which you want to apply a Smart Filter is not already a Smart Object layer, select it and choose Filter > Convert for Smart Filters. To apply a Smart Filter, select a Smart Object layer, choose a filter, and specify its settings. The Smart Filter then appears in the Layers panel. Answer options B, A, and D are incorrect. These are incorrect steps. Chapter: Creative image effects Objective: Topic D: Smart Filters
NEW QUESTION: 2
Drag and drop the spanning tree types on the left to their correct descriptions on the right
Answer:
Explanation:
Explanation
NEW QUESTION: 3
During an ongoing investigation into a client's activities by a competent authority, a compliance officer should
A. Communicate only in writing with regulatory and law enforcement authorities in line with applicable local laws.
B. Ensure communication with regulatory and law enforcement authorities is conducted only through senior management.
C. Communicate with regulatory and law enforcement authorities in line with applicable local laws.
D. Limit communication with regulatory and law enforcement authorities to the absolute minimum.
Answer: A
NEW QUESTION: 4
In the first audit of a client, an auditor was not able to gather sufficient evidence about the consistent
application of accounting principles between the current and prior year, as well as the amounts of assets
or liabilities at the beginning of the current year. This was due to the client's record retention policies. If the
amounts in question could materially affect current operating results, the auditor would:
A. Express a qualified opinion on the financial statements because of a client-imposed scope limitation.
B. Specifically state that the financial statements are not comparable to the prior year due to an
uncertainty.
C. Withdraw from the engagement and refuse to be associated with the financial statements.
D. Be unable to express an opinion on the current year's results of operations and cash flows.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Since the auditor was unable to gather sufficient evidence on the beginning balances
of the balance sheet accounts, the auditor would be unable to express an opinion on the current year's
results of operations and cash flows. The auditor could express an opinion on the statement of financial
position.
Choice "B" is incorrect. Since the scope limitation could have a pervasive effect on the financial statements
(affecting all assets and liabilities), a disclaimer of opinion (and not merely a qualified opinion) is required
on the income statement and statement of cash flows. An opinion may be expressed on the year-end
statement of financial position.
Choice "C" is incorrect. The auditor does not need to withdraw from the engagement and refuse to be
associated with the financial statements.
Choice "D" is incorrect. An uncertainty does not exist. The auditor can express an opinion on one of the
financial statements.
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