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NEW QUESTION: 1
Which of the following correctly describes a WSDL (WSDL 1.1) definition defining a certain service specification?
A. The service operation is RPC oriented, and either a parameter or return value is included in the
SOAP message
B. The service operation is a "Request-response" type
C. The service side URL (endpoint URL) is specified to send the SOAP message
D. HTTP protocol is used to send the SOAP message to the service side
Answer: D
NEW QUESTION: 2
Which of the following procedures would an auditor most likely include in the initial planning of a financial
statement audit?
A. Obtaining a written representation letter from the client's management.
B. Considering whether the client's accounting estimates are reasonable in the circumstances.
C. Examining documents to detect illegal acts having a material effect on the financial statements.
D. Determining the extent of involvement of the client's internal auditors.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor considers several factors in planning the nature, timing and extent of
auditing procedures. One of these factors is the extent of involvement of the client's internal auditors.
Choice "A" is incorrect. Representation letters are obtained by the auditor at the end of the audit. The
representation letter should not be dated earlier than the date of the auditor's report.
Choice "B" is incorrect. The auditor does not perform tests to detect illegal acts during the planning
process.
Choice "C" is incorrect. The auditor does obtain and evaluate evidence to support significant accounting
estimates, but this occurs subsequent to initial planning.
NEW QUESTION: 3
During an assurance engagement, an internal auditor noted that the time staff spent accessing customer information in large Excel spreadsheets could be reduced significantly through the use of macros. The auditor would like to train staff on how to use the macros. Which of the following is the most appropriate course of action for the internal auditor to take?
A. The auditor must not perform the training, because any task to improve the business process could impact audit independence.
B. The auditor may proceed with the improvement task without obtaining formal approval, because the task is voluntary and not time-intensive.
C. The auditor must create a new, separate consulting engagement with the business process owner prior to performing the improvement task.
D. The auditor should get permission to extend the current engagement, and with the process owner's approval, perform the improvement task.
Answer: D