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NEW QUESTION: 1
In identifying matters for communication with those charged with governance, an auditor most likely would
ask management whether:
A. It agreed with the auditor's assessed level of control risk.
B. The turnover in the accounting department was unusually high.
C. There were any subsequent events of which the auditor was unaware.
D. It consulted with another CPA firm about accounting matters.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor is required to communicate to those charged with governance regarding
certain matters, including management consultation with other auditors. Consequently, the auditor must
ask management about this matter.
Choice "A" is incorrect. Unusually high turnover in the accounting department is a negative factor in
assessing control risk, but it is not a matter that needs to be communicated to those charged with
governance.
Choice "C" is incorrect. Inquiry of management concerning any subsequent events of which the auditor is
unaware is a required audit procedure, which would also be confirmed as part of the management
representation letter, but it is not a matter that needs to be communicated to those charged with
governance. (They should already know!)
Choice "D" is incorrect. The auditor alone has responsibility for judgments regarding the assessed level of
control risk, and the auditor would not generally discuss this assessment with management.

NEW QUESTION: 2
ACCOUNTS RECEIVABLE AT THE END OF MARCH

On the basis of the accounts receivable balance pattern above and April sales of $600, the cash flow forecast for April is:
A. $925.
B. $715.
C. $440.
D. $875.
Answer: C

NEW QUESTION: 3
What is a ROP Gadgets Dictionary?
A. Lookup table used by CPU Level Emulation to detect malware
B. A generated stack of return addresses
C. Feature sets which can be used to discover the true meaning of the code
D. List of commonly used passwords
Answer: B