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NEW QUESTION: 1
Which of the following is a true statement regarding documentation requirements for analytical
procedures?
A. When an analytical procedure is used as the principal substantive test of a significant financial
statement assertion, the auditor is required to document the reasons analytical procedures were
performed instead of tests of details.
B. When an analytical procedure is used during the overall review stage of the audit, the auditor is
required to document the auditor's expectation and any additional procedures performed to investigate
significant unexplained differences.
C. When an analytical procedure is used as the principal substantive test of a significant financial
statement assertion, the auditor is required to document both the auditor's expectation and the factors
considered in developing that expectation.
D. When an analytical procedure is used as the principal substantive test of a significant financial
statement assertion, the auditor is required to document his or her expectation and management's
concurrence with that expectation.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. When an analytical procedure is used as the principal substantive test of a
significant financial statement assertion, the auditor is required to document both the auditor's expectation
and the factors considered in developing that expectation.
Choice "A" is incorrect. There is no requirement that the auditor document the reasons analytical
procedures were performed instead of tests of details.
Choice "B" is incorrect. There is no requirement that the auditor document management's concurrence
with the expectation.
Choice "C" is incorrect. When an analytical procedure is performed during the overall review stage, there
are no specific documentation requirements. The requirement that the auditor document the expectation
and any additional procedures performed to investigate significant unexplained differences relates to
analytical procedures performed as principal substantive tests.

NEW QUESTION: 2
Section C (4 Mark)
Read the senario and answer to the question.
Raman's company has made plans for the next year for a new project. It is estimated that the company will employ total assets of Rs. 900 lakh, 75% of the assets being financed by borrowed capital at an interest cost of
6% per year. The direct costs are estimated at Rs. 530 lakh. All other operating expenses are estimated at Rs.
95 lakh. The goods will be sold to customers at 150% of the direct costs. Income tax rate is assumed to be
30%. Calculate net profit margin and return on owners' equity.
A. 11.40%, 40.29%
B. 13.32%, 42.38%
C. 12.13%, 44.34%
D. 10.75%, 43.37%
Answer: A

NEW QUESTION: 3


Answer:
Explanation:

Explanation

Box 1: -MsolUserPassword
The Set-MsolUserPassword cmdlet is used to change the password of a user.
Box 2: -NewPassword Pass#123#
The Set-MsolUserPassword -NewPassword <string> sets the new password for the user.

NEW QUESTION: 4
A root cause analysis can best be described as a process that is used to
A. evaluate corrective action plans
B. differentiate between major and minor problems
C. determine the basic reason for an undesirable condition
D. identify the symptoms of an undesirable condition
Answer: C