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NEW QUESTION: 1
To be effective, analytical procedures in the overall review stage of an audit engagement should be
performed by:
A. The managing partner who has responsibility for all audit engagements at that practice office.
B. The CPA firm's quality control manager or partner who has responsibility for the firm's peer review
program.
C. The staff accountant who performed the substantive auditing procedures.
D. A manager or partner who has a comprehensive knowledge of the client's business and industry.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The manager and partner on a specific job generally bear a great deal of
responsibility for the audit and the report. Typically, they would perform analytical procedures during the
final review stage, to evaluate overall financial statement presentation and to assess the conclusions
reached. In order to evaluate the results of the analysis and to perform an effective review, the manager or
partner should have a comprehensive knowledge of the client's business and the industry.
Choice "A" is incorrect. It is more effective to have a manager or partner perform this review rather than a
staff accountant, because the manager or partner is generally more experienced and knowledgeable, and
because it provides a double check on the work of the staff accountant.
Choices "B" and "D" are incorrect. The managing partner and the quality control manager or partner might
not have a comprehensive knowledge of the client's business and industry.

NEW QUESTION: 2
An Nmap scan shows the following open ports, and nmap also reports that the OS guessing results to match too many signatures hence it cannot reliably be identified:
21 ftp 23 telnet 80 http 443 https
What does this suggest?
A. This is a Windows Domain Controller
B. The host is not a Linux or Solaris system
C. The host is not firewalled
D. The host is not properly patched
Answer: B

NEW QUESTION: 3
직접 수집 한 증거로부터 조직의 IT 프로세스를 이해하는 것과 비교할 때 이전 감사 보고서는 증거로 얼마나 가치가 있습니까?
A. 같은 값.
B. 사전 감사 보고서는 적합하지 않습니다.
C. 가치가 높습니다.
D. 소액 가치.
Answer: D
Explanation:
설명:
이전 감사 보고서는 IS 감사인이 직접 수집한 증거보다 조직의 IT 프로세스를 이해하려고 시도 할 때 가치가 더 낮은 것으로 간주됩니다.