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NEW QUESTION: 1
Which of the following best describes the auditor's responsibility with respect to fair values?
A. The auditor should assess the risk of material misstatement of fair value measurements.
B. The auditor should determine whether management has the intent and ability to carry out courses of
action that may affect fair values.
C. The auditor should make fair value measurements and disclosures in accordance with GAAP and
should identify and support any significant assumptions used.
D. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that
fair value measurements and disclosures are in conformity with GAAP.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The auditor's overall responsibility is to obtain sufficient appropriate audit evidence
to provide reasonable assurance that fair value measurements and disclosures are in conformity with
GAAP.
Choice "A" is incorrect. While it is true that the auditor should determine whether management has the
intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating
fair value measurements and not the best description of the auditor's overall responsibility.
Choice "B" is incorrect. While it is true that the auditor should assess the risk of material misstatement of
fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is
not the best representation of the auditor's overall responsibility.
Choice "D" is incorrect. Management (and not the auditor) should make fair value measurements and
disclosures in accordance with GAAP and should identify and support any significant assumptions used.

NEW QUESTION: 2
Which option provides additional benefits to SMB customers of HP BladeSystem enclosures?
A. Dashboard
B. External disk storage
C. HP VirtualConnect
D. Expansion cage
Answer: B

NEW QUESTION: 3
A Human Resources application has online field help for the add, change and delete transactions. The help facility is maintained by a separate application. How would the field help be measured for the Human Resources application?
A. Not counted
B. 1 EQ
C. 4 EQS
D. 3 EQs
Answer: B

NEW QUESTION: 4
You have a Microsoft 365 subscription that contains a Microsoft Azure Directory (Azure AD) tenant Contoso.com. The tenant includes a user named user1.
You enable Azure AD Identity protection.
You need to ensure that User1 can review the list in Azure AD identity protection of users flagged for risk.
The solution must use the principle of least privilege.
To which role should you add User1?
A. Report
B. Global reader
C. Owner
D. Security administrator
Answer: D