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NEW QUESTION: 1
The audit work performed by each assistant should be reviewed to determine whether it was adequately
performed and to evaluate whether the:
A. Results are consistent with the conclusions to be presented in the auditor's report.
B. Audit has been performed by persons having adequate technical training and proficiency as auditors.
C. Audit procedures performed are approved in the professional standards.
D. Auditor's system of quality control has been maintained at a high level.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Review of assistants' work is necessary to determine whether it was performed in a
satisfactory manner and to determine whether the work supports the conclusions presented in the auditor's
report.
Choice "A" is incorrect. The responsibility of a firm to establish review procedures (a system of quality
control) is distinct from the auditor's responsibility to adequately plan and supervise the work on a
particular engagement. Quality control standards relate to the conduct of the firm's audit practice as a
whole; GAAS relates to the conduct of individual audits.
Choice "C" is incorrect. Specific audit procedures are performed based on the auditor's judgment and
would not necessarily be approved in the professional standards.
Choice "D" is incorrect. Review of an assistant's work would not necessarily be indicative of that
assistant's technical training and proficiency. The review process is to determine whether the audit is being
performed in a satisfactory manner.
NEW QUESTION: 2
A. Option A
B. Option C
C. Option B
D. Option D
Answer: A
NEW QUESTION: 3
Which application should you use to install a contract file?
A. SmartView Monitor
B. WebUI
C. SmartProvisioning
D. SmartUpdate
Answer: D
Explanation:
Explanation/Reference:
Explanation: Using SmartUpdate: If you already use an NGX R65 (or higher) Security Management / Provider-1 / Multi-Domain Management Server, SmartUpdate allows you to import the service contract file that you have downloaded in Step #3.
Open SmartUpdate and from the Launch Menu select 'Licenses & Contracts' -> 'Update Contracts' -> 'From File...' and provide the path to the file you have downloaded in Step #3:
Note: If SmartUpdate is connected to the Internet, you can download the service contract file directly from the UserCenter without going through the download and import steps.
Reference: https://supportcenter.checkpoint.com/supportcenter/portal?
eventSubmit_doGoviewsolutiondetails=&solutionid=sk33089
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