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NEW QUESTION: 1
A weakness in internal control over recording retirements of equipment may cause an auditor to:
A. Select certain items of equipment from the accounting records and locate them in the plant.
B. Review the subsidiary ledger to ascertain whether depreciation was taken on each item of equipment
during the year.
C. Trace additions to the "other assets" account to search for equipment that is still on hand but no longer
being used.
D. Inspect certain items of equipment in the plant and trace those items to the accounting records.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Testing to see whether equipment listed in the accounting records is physically
present in the plant and still in service is an effective way to test whether unrecorded disposals occurred.
Choice "A" is incorrect. Tracing from equipment found in service to accounting records would be
performed to test the completeness assertion that all equipment on hand has been recorded, rather than
testing the assertion that all recorded equipment is still in service.
Choice "B" is incorrect. Reviewing whether depreciation is still being taken would not provide evidence
about unrecorded fixed asset disposals unless the auditor also performs a physical inspection of the
assets being depreciated. Also, assets that are fully depreciated but still in service would not appear in
depreciation records.
Choice "C" is incorrect. Examining additions to the other assets account would not be likely to lead to
discovery of unrecorded fixed asset disposals, since newer assets are not likely to have been retired.
NEW QUESTION: 2
ネットワークエンジニアがOSPFv2ネイバー隣接関係を設定しています。パラメータを左側から右側の必要なカテゴリにドラッグアンドドロップしてください。すべてのパラメーターが使用されるわけではありません
Answer:
Explanation:
NEW QUESTION: 3
When deploying applications on Application Virtualization Platform (AVP), to allow network, connectivity through the services port on each AVP host server, which additional application must be also deployed?
A. Avaya Aura System Manager (SMGR)
B. Utility Services (US)
C. Avaya Diagnostic Server (ADS)
D. Secure Access Link (SAL) Gateway
Answer: B
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