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NEW QUESTION: 1
Which two statements about IPv6 and routing protocols are true? (Choose two.)
A. Loopback addresses are used to form routing adjacencies.
B. Link-local addresses are used to form routing adjacencies.
C. EIGRP, OSPF, and BGP are the only routing protocols that support IPv6.
D. EIGRPv3 was developed to support IPv6 routing.
E. OSPFv3 was developed to support IPv6 routing.
Answer: B,E
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 2
In which scenario should global XML elements be used in a form set?
A. Common form subforms exist within the form set
B. Common fragments exist within the form set
C. Common form widgets exist within the form set
D. Common fields exist across multiple forms in the form set
Answer: D
NEW QUESTION: 3
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. Should be especially considered when there are rapidly changing economic conditions.
B. Presumes that the auditor will reperform the tests as of the balance sheet date.
C. Eliminates the use of certain statistical sampling methods that would otherwise be available.
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.