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NEW QUESTION: 1
On interfaces that use PPP as the data link layer protocol, you can configure static routes by specifying the next hop address or outbound interface.
A. False
B. True
Answer: B

NEW QUESTION: 2
Which of the following circumstances most likely would cause an auditor to suspect that material
misstatements exist in a client's financial statements?
A. Differences between reconciliations of control accounts and subsidiary records are not investigated.
B. Negative confirmation requests yield fewer responses than in the prior year's audit.
C. The assumptions used in developing the prior year's accounting estimates have changed.
D. Management consults with another CPA firm about complex accounting matters.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If control accounts in the general ledger do not reconcile to the subsidiary ledgers,
there may be a problem in the way transactions were recorded and posted. Failure to investigate such
differences implies that, if such a problem exists, it has not been identified and corrected. The auditor
would therefore suspect that material misstatements exist in the client's financial statements.
Choice "A" is incorrect. The assumptions used in developing accounting estimates generally do change as
new information becomes available or as situations or conditions change. This would not necessarily
indicate that a material misstatement exists.
Choice "C" is incorrect. Since responses to negative confirmations are only received when there are
discrepancies, a lower response rate likely would be indicative of fewer problems with accounts receivable.
This corresponds to a reduced likelihood of material misstatement.
Choice "D" is incorrect. Management's consultation with another CPA firm about complex accounting
matters indicates proactive steps on the part of management to accurately address those matters. Material
misstatements with respect to the complex accounting matters therefore would be less likely to exist.

NEW QUESTION: 3
Which documentation is required for high impact/low probability risks analysis?
A. contingency plan
B. back-out plan
C. after action report
D. OPEX analysis report
E. documented reboot process
Answer: A