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NEW QUESTION: 1
An auditor plans to apply substantive tests to the details of asset and liability accounts as of an interim
date rather than as of the balance sheet date. The auditor should be aware that this practice:
A. Presumes that the auditor will reperform the tests as of the balance sheet date.
B. Eliminates the use of certain statistical sampling methods that would otherwise be available.
C. Should be especially considered when there are rapidly changing economic conditions.
D. Potentially increases the risk that errors that exist at the balance sheet date will not be detected.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, as it is possible that errors will occur between the date of interim testing and
the balance sheet date. For this reason, the auditor generally selects for interim examination only accounts
that are reasonably predictable with respect to amount, relative significance, and composition, and must
also identify procedures sufficient to extend interim conclusions to year-end.
Choice "A" is incorrect. The use of statistical sampling methods is not affected by the timing of audit
procedures.
Choice "B" is incorrect. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, but it does not require all such tests to be reperformed. Instead, the auditor
should perform procedures designed to extend the interim conclusions to year-end. Such procedures
should be less in scope than the initial procedures performed at interim; otherwise, it would make more
sense to have simply applied the more extensive tests at year-end in the first place.
Choice "C" is incorrect. Generally, accounts selected for interim examination should be reasonably
predictable with respect to amount, relative significance, and composition. Rapidly changing economic
conditions might affect the valuation, significance, or composition of certain assets or liabilities, and
therefore would make testing at interim less likely.
NEW QUESTION: 2
Which two SOL statements are explainable statements? (Choose two.)
A. FETCH
B. INSERT
C. VALUES
D. CALL
Answer: B,C
NEW QUESTION: 3
As a security administrator, you are asked to harden a server running Red Hat Enterprise Server 5.5 64-bit.
This server is being used as a DNS and time server. It is not used as a database, web server, or print server. There are no wireless connections to the server, and it does not need to print.
The command window will be provided along with root access. You are connected via a secure shell with root access.
You may query help for a list of commands.
Instructions:
You need to disable and turn off unrelated services and processes.
It is possible to simulate a crash of your server session. The simulation can be reset, but the server cannot be rebooted. If at any time you would like to bring back the initial state of the simulation, please click the Reset All button.
A. See the below
In Order to deactivate web services, database services and print service, we can do following things
1) deactivate its services
/etc/init.d/apache2 stop
/etc/init.d/mysqld stop
2) close ports for these services
Web Server
iptables -I INPUT -p tcp -m tcp --dport 443 -j REJECTservice iptables save Print Server iptables -I INPUT -p tcp -m tcp --dport <<port umber>> -j REJECTservice iptables save
3) Kill the process any running for the same
ps -aef|grep mysql
kill -9 <<process id>>
B. See the below
In Order to deactivate web services, database services and print service, we can do following things
1) deactivate its services
/etc/init.d/apache2 stop
/etc/init.d/mysqld stop
2) close ports for these services
Web Server
iptables -I INPUT -p tcp -m tcp --dport 443 -j REJECTservice iptables save Print Server iptables -I INPUT -p tcp -m tcp --dport 631 -j REJECTservice iptables save Database Server iptables -I INPUT -p tcp -m tcp --dport <<port umber>> -j REJECTservice iptables save
3) Kill the process any running for the same
ps -aef|grep mysql
kill -9 <<process id>>
Answer: B
NEW QUESTION: 4
A company implements the Dynamics 365 Supply Chain Management procurement module.
During testing, you observe that no transactions are posted to the product receipt journal when an item is received.
You need to configure the system to show the appropriate transactions in the product receipt journal.
Which two actions should you perform? Each correct answer presents part of the solution.
D18912E1457D5D1DDCBD40AB3BF70D5D
NOTE: Each correct selection is worth one point.
A. On the Item model group setup form, select Accrue liability on product receipt.
B. On the Item group setup form, enter account information in the Purchase, accrual and Purchase expenditure, un-invoiced account fields.
C. On the Item model group setup form, select Include physical value.
D. On the item group setup form, enter account information in the Purchase, accrual and Purchase expenditure for product fields.
Answer: A,B
