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NEW QUESTION: 1
The in-charge auditor most likely would have a supervisory responsibility to explain to the staff assistants:
A. That fraud is not to be reported to those charged with governance.
B. How the results of various auditing procedures performed by the assistants should be evaluated.
C. What benefits may be attained by the assistants' adherence to established time budgets.
D. Why certain documents are being transferred from the current file to the permanent file.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Assistants should be informed of their responsibilities and the objectives of the
procedures that they are to perform. Part of the assistant's responsibility is to properly evaluate audit
results, and the in-charge auditor would likely discuss this with them.
Choice "A" is incorrect. Fraud that causes a material misstatement or involves senior management should
be reported to those charged with governance.
Choice "C" is incorrect. Preparation and maintenance of the time budget is related to planning rather than
supervision.
Choice "D" is incorrect. The reasons for transferring documents from the permanent file to the current file
need not be explained to the staff assistants.

NEW QUESTION: 2
Which of the below mentioned options is a must to have an element as a part of the IAM policy?
A. Condition
B. ID
C. Version
D. Statement
Answer: D
Explanation:
The statement is the main element of the IAM policy and it is a must for a policy. Elements such as
condition, version and ID are not required.
Reference:
http://docs.aws.amazon.com/IAM/latest/UserGuide/AccessPolicyLanguage_ElementDescriptions.html

NEW QUESTION: 3
減価償却費表の目的は何ですか？
A. 減価償却費のグラフは、階層レポートの資産を構成するレポートツールです。
B. 減価償却表は、固定資産を作成できる資産クラスを定義します。
C. 減価償却表は、国ごとの固定資産の法的評価を容易にします。
D. 減価償却費のチャートは、資産関連の転記の運用勘定コード表を置き換えます。
Answer: C

NEW QUESTION: 4
An entity has US $100 of current assets, US $100 of fixed assets, US $100 of debt, and US $100 of equity. If it then leases a US $75 asset in a(n) ,List A, lease agreement, the debt-to-assets ratio of the entity will be <List B>

A. Option D
B. Option C
C. Option B
D. Option A
Answer: A
Explanation:
If the lease is a finance lease, both the asset and the obligation for future payments are
recorded. The entity would have current assets of US $100, debt of US $175$100 + $75), fixed assets of US $175$100 + 175), and equity of US $100. Hence, the debt-to-assets ratio would be 64%US $175 275).