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NEW QUESTION: 1
Which of the following factors most likely would heighten an auditor's concern about the risk of fraudulent
financial reporting?
A. Large amounts of liquid assets that are easily convertible into cash.
B. Inability to generate cash flows from operations while reporting substantial earnings growth.
C. Management's lack of interest in increasing the entity's stock trend.
D. Inability to borrow necessary capital without granting debt covenants.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An auditor's concern about the risk of fraudulent financial reporting would be
heightened if the entity were unable to generate cash flows from operations, but still reported substantial
earnings growth, since these two occurrences are somewhat inconsistent.
Choice "B" is incorrect. Management's excessive interest in increasing the stock price and earnings trend
is a fraud risk factor; lack of such interest would not cause concern.
Choice "C" is incorrect. Large amounts of liquid assets that are easily convertible into cash would heighten
an auditor's concern about misappropriation of assets, not about fraudulent financial reporting.
Choice "D" is incorrect. The need to grant debt covenants when borrowing capital is an ordinary
occurrence that would not heighten the auditor's concern.
NEW QUESTION: 2
Which product implements a centralized event and log registration for security reporting?
A. HP SiteScope
B. HP Intelligent Management Center
C. HP Fortify
D. HP ArcSight
Answer: D
NEW QUESTION: 3
見積もりを更新する場合、どのアプローチを適用する必要がありますか？
A. 製品主導のアプローチ
B. 懸念主導のアプローチ
C. ソリューション主導のアプローチ
D. 報酬主導のアプローチ
Answer: C
NEW QUESTION: 4
Which technology can be used to secure the edge of an STP domain?
A. root guard
B. UplinkFast
C. BPDU guard
D. BPDU filter
Answer: A
