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NEW QUESTION: 1
The following is an excerpt from an audit engagement workpaper:
A Company
Accounts Receivable
Date
Objective: To determine if the computer system is correctly recording all accounts receivable transactions.
Procedures: Judgmental selection of a sample of all accounts receivable balances greater than $50,000 for positive confirmation of balances.
Conclusion: Based on the results of testing wherein all but three confirmations were returned, the accounts receivable balance is fairly presented in all material respects.
Which of the following is true regarding the workpaper?
A. It is not appropriate to judgmentally select a sample when testing accounts receivable.
B. The audit procedures used are not consistent with the audit objective.
C. The format of the workpaper does not conform to the standard format for workpapers.
D. A conclusion should be reached only for the results of overall testing, not for individual procedures.
Answer: B

NEW QUESTION: 2
次のうちどれが辞書を使用して識別することができる非構造化データの例ですか？
A. クレジットカード番号
B. 病気の一覧
C. 社会保障番号
D. 生年月日
Answer: B

NEW QUESTION: 3
一元化されたESA管理の利点は何ですか？
A. フラッシュの脅威に対する保護
B. 仮想化電子メールパーティション
C. 複数の自律システムの管理
D. 簡単な管理
Answer: D