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NEW QUESTION: 1
Under which of the following circumstances would the use of the blank form of confirmations of accounts
receivable most likely be preferable to positive confirmations?
A. The combined assessed level of inherent risk and control risk is low.
B. Subsequent cash receipts are unusually difficult to verify.
C. Analytical procedures indicate that few exceptions are expected.
D. The recipients are likely to sign the confirmations without devoting proper attention to them.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. If the recipients of confirmations are likely to sign them without devoting proper
attention to them, it is possible that a misstatement in the related receivable will not be discovered by the
auditor (i.e., when the balance on the confirmation is incorrect and the recipient mistakenly signs it
anyway). Use of the blank form of confirmation provides a greater degree of assurance in this situation
because it forces the recipient to determine the receivable balance.
Choice "B" is incorrect. Inability to verify subsequent cash receipts makes follow-up of unconfirmed
accounts more difficult. Since blank forms may result in lower response rates (because they require
additional effort), use of the blank form in this situation would be less likely.
Choice "C" is incorrect. If few exceptions are expected, it would be acceptable to use positive
confirmations. (Blank confirmations may provide a greater degree of assurance, which would be more
important if many exceptions were expected.)
Choice "D" is incorrect. In low risk situations, it would be acceptable to use positive confirmations. (Blank
confirmations may provide a greater degree of assurance, which would be more important in high risk
situations.)
NEW QUESTION: 2
The Accrual Reconciliation report can be used to identify problems in receiving, purchasing, inventory, work in process, or accounts payable transactions.
Which three problems can this report be used to identify? (Choose three.)
A. sales tax and freight charged to the A/P Liability account
B. mismatches in receipt and invoice quantities
C. payments made to the wrong invoices
D. miscellaneous inventory or work in process transactions that used the Invoice Price Variance account in error
E. invoices matched to the wrong purchase order
F. receipts made against the wrong purchase order
Answer: A,D,E
Explanation:
Explanation/Reference:
Reference: https://docs.oracle.com/cd/E18727_01/doc.121/e13410/T446883T471354.htm
NEW QUESTION: 3
モデルのトレーニング要件に従って、順列機能の重要度モジュールを設定する必要があります。
どのプロパティを選択する必要がありますか？回答するには、回答エリアで適切なオプションを選択します。
注：それぞれの正しい選択には1ポイントの価値があります。
Answer:
Explanation:
Explanation
Box 1: Accuracy
Scenario: You want to configure hyperparameters in the model learning process to speed the learning phase by using hyperparameters. In addition, this configuration should cancel the lowest performing runs at each evaluation interval, thereby directing effort and resources towards models that are more likely to be successful.
Box 2: R-Squared
