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NEW QUESTION: 1
An auditor testing long-term investments would ordinarily use analytical review as the primary audit
procedure to ascertain the reasonableness of the:
A. Existence and ownership of investments.
B. Completeness of recorded investment income.
C. Classification of gains and losses on the disposal of securities.
D. Valuation of marketable equity securities.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Analytical review is generally used to ascertain the reasonableness of investment
income in relationship to the amount invested.
Choice "A" is incorrect. Valuation would be verified using listed prices (NYSE, etc.).
Choice "B" is incorrect. Classification of gains or losses would be evaluated based upon appropriate
accounting principles.
Choice "D" is incorrect. Existence and ownership is generally evaluated by inspection of securities, review
of brokerage statements, or confirmation with an outside independent custodian.
NEW QUESTION: 2
Wählen Sie für jede der folgenden Anweisungen Ja aus, wenn die Anweisung wahr ist. Andernfalls wählen Sie Nein.
HINWEIS: Jede richtige Übereinstimmung ist einen Punkt wert.
Answer:
Explanation:
NEW QUESTION: 3
Which of the following is a unique characteristic of virtualization?
A. Sourcing challenges
B. Shared hardware
C. Security features
D. Federated identities
Answer: B
