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NEW QUESTION: 1
An auditor most likely would limit substantive audit tests of sales transactions when control risk is
assessed as low for the occurrence assertion concerning sales transactions and the auditor has already
gathered evidence supporting:
A. Cutoffs of sales and purchases.
B. Shipping and receiving activities.
C. Cash receipts and accounts receivable.
D. Opening and closing inventory balances.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Examination of accounts receivable and cash receipts provides the auditor with
evidence with respect to both the completeness and the occurrence of sales transactions, thus limiting the
need to test sales transactions.
Choice "A" is incorrect. Examination of beginning and ending inventory balances may provide limited
evidence of the occurrence of purchases and the cost of goods sold, but not of sales.
Choice "C" is incorrect. Examination of shipping and receiving activities would not necessarily reduce the
testing of sales transactions.
Choice "D" is incorrect. Cutoffs of sales and purchases provides evidence regarding the sales occurring
close to year-end, not necessarily all sales for the year.

NEW QUESTION: 2
Your client is entering sales orders using base pricing.
What logic does the system use to retrieve the price based on the effective dates?
A. Delivery Date
B. Order Date
C. Past Due Date
D. Earliest Expiration Date
E. Closest Start Date
Answer: B

NEW QUESTION: 3
You are implementing a VHT-capable AP. Which one of the following channels is available in the
802.11-2016 standard that was not available before the ratification of 802.11 ac?
A. 0
B. 1
C. 2
D. 3
Answer: A

NEW QUESTION: 4
次の表に示すAzureキーコンテナーを含むSub1という名前のAzureサブスクリプションがあります。

Sub1で、次の構成を持つ仮想マシンを作成します。
*名前：VM1
*サイズ：DS2v2
*リソースグループ：RG1
*地域：西ヨーロッパ
*オペレーティングシステム：Windows Server 2016
VM1でAzure Disk Encryptionを有効にする予定です。
VM1の暗号化キーを格納できるキーコンテナーはどれですか？
A. Vault1のみ
B. Vault1またはVault2のみ
C. Vault1またはVault3のみ
D. Vault1、Vault2、Vault3、またはVault4
Answer: C

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