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Which of the following procedures would an auditor most likely perform to obtain evidence about the
occurrence of subsequent events?
A. Investigating changes in stockholders' equity occurring after year-end.
B. Recomputing a sample of large-dollar transactions occurring after year-end for arithmetic accuracy.
C. Inquiring of the entity's legal counsel concerning litigation, claims, and assessments arising after
yearend.
D. Confirming bank accounts established after year-end.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "c" is correct. The auditor would most likely inquire of the entity's legal counsel concerning
litigation, claims and assessments arising after year-end in order to obtain evidence about the occurrence
of subsequent events. Claims arising after year-end might well impact the year-end financial statements.
Choice "a" is incorrect. Recomputing a sample of large-dollar transactions occurring after year-end for
arithmetic accuracy would not provide evidence about year-end amounts.
Choice "b" is incorrect. The auditor would inquire about changes in stockholders' equity occurring after
year-end, but would not generally perform an investigation of such items.
Choice "d" is incorrect. Confirming bank accounts established after year-end is generally not done (only
those in existence at year-end are confirmed). Accounts established after year-end generally would not be
relevant to year-end amounts.
HOTSPOT
Your network contains an Active Directory domain named contoso.com. The domain contains 25 servers. All servers run Windows Server 2012 R2.
You need to create a Windows Firewall rule to prevent administrators from using Internet Explorer to access the Internet while they are logged on interactively to the servers. The solution must not prevent administrators from accessing websites on the internal network.
How should you configure the rule?
To answer, select the appropriate options in the answer area.
Answer:
Explanation:
ファイアウォールの追加ポートを開く要求が行われます。要求が承認され、ポートが開きます。
このプロセスを説明するベストは次のうちどれですか?
A. 標準操作手順
B. 変更管理
C. プロジェクト管理
D. プロセス管理
Answer: B
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