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NEW QUESTION: 1
An auditor reviews a client's accounting policies and procedures when considering which of the following
planning matters?
A. Understanding the client's operations and business.
B. Nature of reports to be rendered.
C. Preliminary judgments about materiality levels.
D. Method of sampling to be used.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. An auditor would review the client's accounting policies and procedures as part of
obtaining an understanding of the client's operations and business. This understanding is important
because it affects the design of internal control, which in turn impacts planned auditing procedures.
Choice "A" is incorrect. Although the auditor might consider the client's accounting policies and procedures
when designing a sampling plan, this is not the primary reason for the auditor's review of the client's
policies and procedures.
Choice "B" is incorrect. The client's accounting policies and procedures would not affect preliminary
judgments about materiality, which are generally based on either annualized interim financial statements
or annual financial statements from a prior period.
Choice "C" is incorrect. The client's accounting policies and procedures would not affect the nature of
reports to be rendered. The nature of reports to be rendered would be based on the type of engagement
and the specific results of that engagement.
NEW QUESTION: 2
Which of the following configuration options are part of the New Key Figure creation process?
There are 3 correct answers to this question.
Response:
A. Enable planning notes for the key figure.
B. Hiding or displaying totals for the key figure.
C. Enable fixing for the key figure.
D. Setting disaggregation logic for the key figure.
E. An option to set allowed planning levels.
Answer: A,C,D
NEW QUESTION: 3
Which of the following would be the MOST important considerations when establishing inspection points within a production operation?
. Inspection to prevent defects from entering the system.
. Inspection after all operations (both manual and automated).
. Inspection prior to a painting or masking operation.
A. I,IIandIII
B. I only
C. I andIIIonly
D. I andIIonly
Answer: C