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NEW QUESTION: 1
During consideration of internal control in a financial statement audit, an auditor is not obligated to:
A. Determine whether the control activities relevant to audit planning have been implemented.
B. Understand the internal control environment and the accounting system.
C. Search for all significant deficiencies in the operation of internal control.
D. Perform procedures to understand the design of internal control.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. During consideration of internal control in a financial statement audit, an auditor is
not obligated to search for all significant deficiencies in the operation of internal control, but should
communicate any such situations noted to management and those charged with governance.
Choice "B" is incorrect. The auditor is required to obtain an understanding of each of the five components
of internal control, including the control environment and the (accounting) information system.
Choices "C" and "D" are incorrect. As part of planning, the auditor is required to obtain an understanding of
the design of relevant controls and to determine whether they have been implemented.

NEW QUESTION: 2
Best practices documents are another valuable content, which is integrated into the SAP Solution Manager
A. Incorrect
B. Correct
Answer: B

NEW QUESTION: 3

A. Option C
B. Option D
C. Option B
D. Option A
Answer: B
Explanation:
* You can select various depreciation methods and conventions. The purpose of the methods is to allocate the
depreciable value of the fixed asset into fiscal periods. The depreciable value of the fixed asset is the acquisition price,
reduced by a scrap value, if any.
If you are using depreciation conventions and you modify the last depreciation run date for an asset, which then
causes some depreciations to be skipped, the depreciation for the last year might be more than or less than is
expected. The depreciation is adjusted by the number of depreciation periods affected by the modification of the last
depreciation run date.
For example, if you are using the Half year depreciation convention over three years, depreciation ordinarily occurs
over 3 1/2 years. If you change the last depreciation run date during the 3 1/2 years, the last year of depreciation
moves out the number of periods affected. If you move the date by three months, the last year will have nine months'
worth of depreciation, when ordinarily there would be six months' worth of depreciation.
* You can select from the following depreciation conventions.
Half year
Full month
Mid quarter
Mid month (1st of month)
Mid month (15th of month)
Half year (start of year)
Half year (next year)
* Depreciation is a periodic transaction that typically reduces the value of the fixed asset on the balance sheet, and is
charged as an expenditure to a profit and loss account.
Reference: Depreciation methods and conventions [AX 2012]

NEW QUESTION: 4
Which two are use cases for Oracle Data within Oracle Data Integration Platform Cloud (DIPC)?
A. load and transform files to a database
B. stream relational data into Kafka
C. load a data warehouse
D. maintain quality of enterprise data
Answer: B