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NEW QUESTION: 1
Which of the following statements concerning audit evidence is correct?
A. The difficulty and expense of obtaining audit evidence concerning an account balance is always a valid
basis for omitting the test.
B. The measure of the sufficiency of audit evidence lies in the auditor's judgment.
C. A client's accounting data can be sufficient audit evidence to support the financial statements.
D. To be appropriate, audit evidence should be either reliable or relevant, but need not be both.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The measure of the sufficiency of audit evidence lies in the auditor's judgment.
Choice "A" is incorrect. To be appropriate, audit evidence should be both reliable and relevant.
Choice "C" is incorrect. The difficulty and expense of obtaining audit evidence concerning an account
balance is not a valid basis for omitting the test when there is no acceptable alternative procedure.
Choice "D" is incorrect. By itself, a client's accounting data cannot be sufficient audit evidence to support
the financial statements. Sufficient, appropriate external evidence must also be obtained to corroborate
management's assertions.
NEW QUESTION: 2
An exception needs to be created for a file named "RunMe.exe" in a user's Windows 7 "My Documents" folder. The user's login name is Bob. Which method should be used?
A. create a file exception for "[Drive]\Users\Bob\My Documents\RunMe.exe"
B. create a file exception for "RunMe.exe" with a Prefix Variable of %USERPROFILE%
C. create a file exception for "RunMe.exe" with a Prefix Variable of [USERNAME]
D. create a file exception for "*\RunMe.exe"
Answer: A
NEW QUESTION: 3
Which of the following BEST demonstrates that IT strategy is aligned with organizational goals and objectives?
A. Business stakeholders are involved in approving the IT strategy.
B. Organizational strategies are communicated to the chief information officer (CIO)
C. IT strategies are communicated to all business stakeholders
D. The chief information officer (CIO) is involved in approving the organizational strategies
Answer: A
