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NEW QUESTION: 1
An auditor's purpose in reviewing the renewal of a note payable shortly after the balance sheet date most
likely is to obtain evidence concerning management's assertions about:
A. Valuation and accuracy.
B. Understandability and classification.
C. Occurrence.
D. Completeness.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. An auditor's purpose in reviewing the renewal of a note payable shortly after the
balance sheet date most likely is to obtain evidence concerning management's assertions about
understandability and classification (i.e., classification of the note as current or noncurrent).
Choice "A" is incorrect. Occurrence relates to whether recorded transactions have actually occurred during
the given period. Since the renewal took place subsequent to year-end, the auditor would not be
concerned about how the transaction was actually recorded until the next reporting period.
Choice "C" is incorrect. Completeness relates to whether all transactions occurring in the period have been
recorded. Since the renewal took place subsequent to year-end, it is not relevant to the completeness
assertion for the year under audit.
Choice "D" is incorrect. Valuation and accuracy pertains to the fair disclosure of financial and other
information at appropriate amounts. The renewal of a note payable shortly after year-end generally would
not affect its valuation or its accuracy.

NEW QUESTION: 2
Welches der folgenden MOST-Verfahren verringert wirksam das Risiko der Offenlegung sensibler Daten, die auf firmeneigenen Smartphones gespeichert sind?
A. Tagging für physische Geräte
B. DLP-Tools (Data Leakage Prevention)
C. Container sichern
D. Mobile Device Management (MDM)
Answer: B

NEW QUESTION: 3
Fill in the blank with an appropriate phrase.
_________models address specifications, requirements, design, verification and validation, and maintenance activities.
Answer:
Explanation:
Life cycle