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ISO-22301-Lead-Auditor real exams

Exam Code: ISO-22301-Lead-Auditor

Exam Name: PECB Certified ISO 22301 Lead Auditor Exam

Version: V13.25

Q & A: 72 Questions and Answers

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NEW QUESTION: 1

A. The quantity in Column B is greater;
B. The relationship cannot be determined from the information given.
C. The quantity in Column A is greater;
D. The quantities are equal;
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Given n= 2, the 25th term of Set R = 25n+ 25 = 25(2) + 25 = 75. Given n= 2, the 24th term of Set S =n+ 23
= 2 + 23 = 25, and two times that 24th term is 50.

NEW QUESTION: 2

A. A
B. C
C. B
D. D
Answer: B,C

NEW QUESTION: 3
A retrospective voluntary change in an accounting policy in the current period should be accounted for in comparative reports by:
A. A line item on the current income statement for the cumulative effect of the change.
B. An adjustment directly to equity balances for the first period presented and restatement of other comparative amounts.
C. Note disclosure only in the current period.
D. Presentation of pro forma comparative information.
Answer: B
Explanation:
A voluntary change in accounting policy is applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity for the first period presented and restating other comparative amounts.

NEW QUESTION: 4
Which IBM capability is used to control and manage traffic and SLAs in a hybnd cloud environment?
A. IBM Castlron
B. IBM API Management
C. IBM DataPower Gateway
D. IBM StrongLoop CD
Answer: C

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