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NEW QUESTION: 1
Which of the following statements is not correct about materiality?
A. An auditor's consideration of materiality is influenced by the auditor's perception of the needs of a
reasonable person who will rely on the financial statements.
B. An auditor considers materiality for planning purposes in terms of the largest aggregate level of
misstatements that could be material to any one of the financial statements.
C. Materiality judgments are made in light of surrounding circumstances and necessarily involve both
quantitative and qualitative judgments.
D. The concept of materiality recognizes that some matters are important for fair presentation of financial
statements in conformity with GAAP, while other matters are not important.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Materiality levels include an overall level for each statement; however, because the
statements are interrelated, and for reasons of efficiency, the auditor ordinarily considers materiality for
planning purposes in terms of the smallest aggregate level of misstatements that could be considered
material to any one of the financial statements.
Choice "A" is incorrect. The concept of materiality recognizes that some matters, either individually or in
the aggregate, are important for the fair presentation of financial statements in conformity with GAAP,
while other matters are not important.
Choice "C" is incorrect. Materiality judgments are made in light of the surrounding circumstances and
necessarily involve both quantitative and qualitative considerations.
Choice "D" is incorrect. The auditor's consideration of materiality is influenced by his or her perception of
the needs of a reasonable person relying on the financial statements.

NEW QUESTION: 2
A banking customer currently has a Microsoft Windows and Linux environment. They need file level access storage to share files across the Windows and Linux hosts.
Which of the following offerings meets the customer's requirements?
A. XIV system
B. DS5300
C. DS3500
D. N6300
Answer: D

NEW QUESTION: 3
For SharePoint data, a restore dump location is:
A. The location of the log files that record any error information created during an attemptto restore data.
B. The location on the backup media where stored data is located.
C. The temporary location for unused differential backups before they are deleted.
D. The location where data is stored temporarily before restoring it to the SharePointserver.
Answer: D
Explanation:
http://www.ca.com/us/~/media/Files/Certification%20Guides/CA-ARCserve-Backup-r16xAdministrator.pdf