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NEW QUESTION: 1
Which of the following journal entries would the auditor least likely examine in an effort to address the risk
of management override of controls?
A. A journal entry made by an individual who does not typically make journal entries.
B. A journal entry made to record recurring periodic accounting estimates.
C. A journal entry made to a seldom-used account.
D. A journal entry recorded as a post-closing entry that has no explanation or description.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Inappropriate or unauthorized journal entries are often used to override controls and
manipulate the financial reporting process. Periodic, recurring accounting estimates are least likely to be
subject to management override since they are expected and occur regularly.
Choice "B" is incorrect. Inappropriate or unauthorized journal entries are often used to override controls
and manipulate the financial reporting process. A journal entry made by a person who generally does not
have that responsibility might be indicative of such management override.
Choice "C" is incorrect. Inappropriate or unauthorized journal entries are often used to override controls
and manipulate the financial reporting process. A journal entry recorded after closing without an
appropriate explanation or description might be indicative of such management override.
Choice "D" is incorrect. Inappropriate or unauthorized journal entries are often used to override controls
and manipulate the financial reporting process. A journal entry made to a seldom-used account might be
indicative of such management override.

NEW QUESTION: 2




Answer:
Explanation:

Explanation

NEW QUESTION: 3
A customer has an EMC VNX configured as an FTP server. They want to determine how many FTP connections are currently open. What server_stat statistic type could be used to determine this information?
A. set
B. fact
C. element
D. counter
Answer: B