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NEW QUESTION: 1
An auditor should design the written audit plan so that:
A. Each account balance will be tested under either tests of controls or tests of transactions.
B. The audit procedures selected will achieve specific audit objectives.
C. Substantive tests prior to the balance sheet date will be minimized.
D. All material transactions will be selected for substantive testing.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An audit plan aids in instructing assistants in the work to be done. It should set forth
in reasonable detail the audit procedures that the auditor believes are necessary to accomplish the
objectives of the audit.
Choice "A" is incorrect. Auditors make extensive use of sampling to perform audit tests. Tests of all
material transactions would not be economically feasible.
Choice "B" is incorrect. Assuming that incremental risk can be controlled, substantive tests can be
performed prior to year-end.
Choice "D" is incorrect. An account balance does not necessarily have to have tests of controls or tests of
transactions applied to it.

NEW QUESTION: 2

A. Dynamic Memory
B. Resource control
C. Memory weight
D. NUMA topology
Answer: A
Explanation:
Dynamic Memory is a new Hyper-V feature that helps you use physical memory more efficiently. With Dynamic Memory, Hyper-V treats memory as a shared resource that can be reallocated automatically among running virtual machines. With Dynamic Memory, Hyper-V can provide a virtual machine with more or less memory dynamically in response to changes in the amount of memory required by the workloads or applications running in the virtual machine. As a result, Hyper-V can distribute memory more efficiently among the running virtual machines configured with Dynamic Memory. Depending on factors such as workload, this efficiency can make it possible to run more virtual machines at the same time on one physical computer.

NEW QUESTION: 3
내부 감사 활동의 연간 계획을 수립 할 때 다음 중 잠재적 감사 참여 주제 중 가장 좋은 출처는 무엇입니까?
A. 조직의 예산.
B. 최근 관리 목표 변경.
C. 현금 거래와 관련된 작업.
D. 조직의 위험 모델에 사용 된 위험 요소.
Answer: B