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NEW QUESTION: 1
Which of the following factors most likely would heighten an auditor's concern about the risk of fraudulent
financial reporting?
A. Large amounts of liquid assets that are easily convertible into cash.
B. Financial management's participation in the initial selection of accounting principles.
C. An overly complex organizational structure involving unusual lines of authority.
D. Low growth and profitability as compared to other entities in the same industry.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor identifies factors indicative of potential fraud ("fraud risk factors") as part
of assessing the risk of material misstatement. An overly complex organization structure involving unusual
lines of authority provides an opportunity for fraudulent financial reporting that would heighten the auditor's
concern.
Choice "A" is incorrect. Large amounts of liquid assets that are easily convertible into cash would heighten
an auditor's concern about misappropriation of assets, not about fraudulent financial reporting.
Choice "B" is incorrect. Low growth and profitability might heighten an auditor's concern if it became
severe or if management faced excessive pressure to meet financial expectations, but would not
necessarily in and of itself heighten an auditor's concern.
Choice "C" is incorrect. Nonfinancial management's participation in the selection of accounting principles
might heighten the auditor's concern; financial management is expected to participate in such activities.
NEW QUESTION: 2
Which action must be taken by a Noncompliant wireless client to get out of quarantine status?
A. Disconnect from the WLAN controller and let the idle
B. Adjust policy in BYOD portal.
C. Perform a periodic reassessment.
D. Download Posture Update.
Answer: A
NEW QUESTION: 3
Which two statements about Junos software packet handling are correct? (Choose two.)
A. The Junos OS uses fast-path processing only for the first packet of a flow.
B. The Junos OS applies SCREEN options for both first and consecutive packets of a flow.
C. The Junos OS performs policy lookup only for the first packet of a flow.
D. The Junos OS applies service ALGs only for the first packet of a flow.
Answer: B,C