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NEW QUESTION: 1
Which of the following circumstances most likely would cause an auditor to suspect that material
misstatements exist in a client's financial statements?
A. Management consults with another CPA firm about complex accounting matters.
B. The assumptions used in developing the prior year's accounting estimates have changed.
C. Negative confirmation requests yield fewer responses than in the prior year's audit.
D. Differences between reconciliations of control accounts and subsidiary records are not investigated.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If control accounts in the general ledger do not reconcile to the subsidiary ledgers,
there may be a problem in the way transactions were recorded and posted. Failure to investigate such
differences implies that, if such a problem exists, it has not been identified and corrected. The auditor
would therefore suspect that material misstatements exist in the client's financial statements.
Choice "A" is incorrect. The assumptions used in developing accounting estimates generally do change as
new information becomes available or as situations or conditions change. This would not necessarily
indicate that a material misstatement exists.
Choice "C" is incorrect. Since responses to negative confirmations are only received when there are
discrepancies, a lower response rate likely would be indicative of fewer problems with accounts receivable.
This corresponds to a reduced likelihood of material misstatement.
Choice "D" is incorrect. Management's consultation with another CPA firm about complex accounting
matters indicates proactive steps on the part of management to accurately address those matters. Material
misstatements with respect to the complex accounting matters therefore would be less likely to exist.

NEW QUESTION: 2
What are characteristics of the Cisco UCS 5108 blade chassis?
A. 4 RU, 8 half-width UCS B-series blades, 40 Gbps I/O bandwidth
B. 6 RU, 8 half-width UCS B-series blades, 160 Gbps I/O bandwidth
C. 4 RU, 6 half-width UCS B-Series blades, 160 Gbps I/O bandwidth
D. 6 RU, 6 half-width UCS B-series blades, 80 Gbps I/O bandwidth
Answer: B

NEW QUESTION: 3
Which line of code creates a content slot that can be included on homepage.isml to display on the home page?
A. <isslot id="my_banner" description = "for home page" type="global" context="homepage"/>
B. <isslot id="my_banner" description = "for home page" context="global">
C. <isslot id="my_banner" description = "for home page" context="global" context- object="${pdict.CurrentHomePage}"/>
D. <isslot id="my_banner" description = "for home page" type="global" context="content" context- object="${pdict.ContentSearchResult.content>"/>
Answer: B

NEW QUESTION: 4

A. Option B
B. Option D
C. Option C
D. Option A
Answer: A