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NEW QUESTION: 1
Which of the following would not be considered an analytical procedure?
A. Developing the expected current-year sales based on the sales trend of the prior five years.
B. Estimating payroll expense by multiplying the number of employees by the average hourly wage rate
and the total hours worked.
C. Computing accounts receivable turnover by dividing credit sales by the average net receivables.
D. Projecting an error rate by comparing the results of a statistical sample with the actual population
characteristics.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Analytical procedures involve comparison of recorded amounts, or ratios developed
from recorded amounts, to expectations developed by the auditor. Projecting an error rate from a statistical
sample does not involve such a comparison.
Choice "A" is incorrect. An analytical procedure involves comparison of an independently developed
expectation to a recorded amount. Comparing an estimate of payroll expense (developed by multiplying
the number of employees by the average hourly rate and the total hours worked) to the recorded expense
is an analytical procedure.
Choice "C" is incorrect. An analytical procedure involves comparison of an independently developed
expectation to a recorded amount. Ratio analysis is often performed in order to compare recorded results
to industry norms or to past performance, and therefore calculation of accounts receivable turnover is likely
to be an analytical procedure.
Choice "D" is incorrect. An analytical procedure involves comparison of an independently developed
expectation to a recorded amount. Comparing an estimate of sales (developed based on a trend analysis)
to the recorded amount is an analytical procedure.
NEW QUESTION: 2
XIV hardware architecture optimizes the usage of snapshots by:
A. a redirect-on-write operation using all drives in any snapshot process
B. limiting the total number of snapshots to a maximum of 128 active pairs
C. copying data on write so the production drives are not over stressed
D. offering the possibility to isolate the drives used for snapshot target space
Answer: A
NEW QUESTION: 3
Firewall polices must be configured to accept VRRP packets on the GAiA platform if it Firewall software. The Multicast destination assigned by the internet Assigned Number Authority (IANA) for VRRP is:
A. 224.0.0.18
B. 224.0.0.22
C. 224 00 5
D. 224.0.0.102
Answer: A
NEW QUESTION: 4
Cisco AMP for Endpointsで、GUIDが6c3c2005-4c74-4ba7-8dbb-c4d5b6bafe03であるグループ「Finance Hosts」内のエンドポイントのリストを見つけるために、どのAPIキューに入れますか？
A. https://api.amp.cisco.com/v1/computers?group_guid[]=6c3c2005-4c74-4ba7-8dbb- c4d5b6bafe03
B. https://api.amp.cisco.com/v1/computers?group_guid-6c3c2005-4c74-4ba7-8dbb- c4d5b6bafe03
C. https://api.amp.cisco.com/v1/endpoints?group[]=6c3c2005-4c74-4ba7-8dbb- c4d5b6bafe03
D. https://api.amp.cisco.com/v1/endpoints?group-6c3c2005-4c74-4ba7-8dbb- c4d5b6bafe03
Answer: A
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