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NEW QUESTION: 1
In evaluating an entity's accounting estimates, one of the auditor's objectives is to determine whether the
estimates are:
A. Consistent with industry guidelines.
B. Reasonable in the circumstances.
C. Based on verifiable objective assumptions.
D. Prepared in a satisfactory control environment.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor has four responsibilities with respect to evaluating estimates: to assess
management's practices, to verify that all material estimates have been developed, to determine that
accounting estimates are reasonable, and to ensure that accounting estimates are properly recorded and
disclosed.
Choice "A" is incorrect. With respect to accounting estimates, the auditor would only be concerned with the
entity's control environment in terms of assessing management's policies and practices. It might be the
case that the control environment is less than satisfactory, but as long as management has taken this into
account, and has properly developed, presented, and disclosed all material estimates, the poor control
environment is irrelevant.
Choice "B" is incorrect. The auditor is concerned with making sure that management has properly
developed, presented, and disclosed all material estimates. Whether or not those estimates are consistent
with industry guidelines is not a concern, as long as the estimates are reasonable in the circumstances.
Choice "C" is incorrect. Estimates need not be based on verifiable objective assumptions. In fact, many
estimates are subjective, and can be susceptible to misstatement. The auditor should evaluate whether
management has properly developed, presented, and disclosed all material estimates.

NEW QUESTION: 2
The endotracheal tube is primarily intended to:
A. Be placed into the esophagus
B. Provide a medication route
C. Be used as a means of suctioning the hypopharynx
D. Be inserted into the trachea
Answer: D

NEW QUESTION: 3

A. Option D
B. Option A
C. Option B
D. Option C
Answer: D
Explanation:
A user can always stop/start an EBS backed EC2 instance. When the user stops the instance, it first enters the stopping state, and then the stopped state. AWS does not charge the running cost but charges only for the EBS storage cost. If the instance is running in EC2-Classic, it receives a new private IP address; as the Elastic IP address (EIP. associated with the instance is no longer associated with that instance.

NEW QUESTION: 4
サーバーが着信接続のセキュリティが高い電子メールサーバーとして構成されている場合は、次のどのポートを開く必要がありますか？ （2つを選択してください）
A. TCP 143
B. TCP 993
C. TCP 995
D. TCP 110
E. TCP 161
Answer: B,C