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NEW QUESTION: 1
Which of the following statements is correct concerning materiality in a financial statement audit?
A. Materiality levels are generally considered in terms of the smallest aggregate level of misstatement that
could be considered material to any one of the financial statements.
B. The auditor's materiality judgments generally involve quantitative, but not qualitative, considerations.
C. If the materiality amount used in evaluating audit findings increases from the amount used in planning,
the auditor should apply additional substantive tests.
D. Analytical procedures performed during an audit's review stage usually decrease materiality levels.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Because the financial statements are interrelated, materiality levels are generally
considered in terms of the smallest level of misstatement that could be material to any one of the financial
statements.
Choice "A" is incorrect. Analytical procedures are performed during an audit's review stage to evaluate the
overall financial statement presentation and to assess the conclusions reached. They generally would not
result in a change in materiality levels.
Choice "B" is incorrect. If the materiality amount used in evaluating audit findings increases from the
amount used in planning, the auditor should consider whether the audit plan needs to be modified.
Typically, an increase in materiality levels would result in a decrease in audit risk, which would result in
less substantive testing, not more.
Choice "C" is incorrect. Qualitative considerations may lead to situations in which misstatements that do
not exceed materiality limits are still likely to influence the economic decisions of users. In such cases, an
otherwise immaterial misstatement is deemed to be material.

NEW QUESTION: 2
Ein Techniker, Joe, besucht eine Website, die einen Netzwerkausfall gemeldet hat. Er startet die Switches und den Router sofort neu, da das Netzwerk ausgefallen ist. Welche der folgenden Schritte zur Fehlerbehebung im Netzwerk sollte Joe als ERSTER ausführen?
A. Stellen Sie das Offensichtliche in Frage
B. Stellen Sie fest, ob sich etwas geändert hat
C. Sobald eine Theorie bestätigt ist, bestimmen Sie, dass der nächste Schritt die Lösung des Problems ist
D. Implementieren Sie die Lösung oder eskalieren Sie sie nach Bedarf
Answer: B

NEW QUESTION: 3
HOTSPOT
You have an Exchange Server 2013 organization that contains two Mailbox servers named
EX01 and EX02. Both servers are in the same Active Directory site.
On EX01, you create the first public folder mailbox in a database named DB1.
You view the Exchange Admin Center as shown in the exhibit. (Click the Exhibit button.)

Use the drop-down menus to select the answer choice that completes each statement.


Answer:
Explanation:

NEW QUESTION: 4
An application contains a rule with an Apply to: class of TGB-HRApps- Work-Expenses. When updating the application, you want to change the Apply to: class of the rule to TGB.
How do you prevent the application from using the rule in TGB-HRApps-Work-Expenses!
A. Set the availability of the rule in TGB-HRApps-Work-Expenses to "Withdrawn."
B. Set the availability of the rule in TGB-HRApps-Work-Expenses to "Blocked."
C. Set the availability of the rule in TGB to "Final."
D. Set the availability of the rule in TGB-HRApps-Work-Expenses to "Not Available."
Answer: A