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NEW QUESTION: 1
Which of the following statements is not correct about materiality?
A. Materiality judgments are made in light of surrounding circumstances and necessarily involve both
quantitative and qualitative judgments.
B. An auditor considers materiality for planning purposes in terms of the largest aggregate level of
misstatements that could be material to any one of the financial statements.
C. An auditor's consideration of materiality is influenced by the auditor's perception of the needs of a
reasonable person who will rely on the financial statements.
D. The concept of materiality recognizes that some matters are important for fair presentation of financial
statements in conformity with GAAP, while other matters are not important.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Materiality levels include an overall level for each statement; however, because the
statements are interrelated, and for reasons of efficiency, the auditor ordinarily considers materiality for
planning purposes in terms of the smallest aggregate level of misstatements that could be considered
material to any one of the financial statements.
Choice "A" is incorrect. The concept of materiality recognizes that some matters, either individually or in
the aggregate, are important for the fair presentation of financial statements in conformity with GAAP,
while other matters are not important.
Choice "C" is incorrect. Materiality judgments are made in light of the surrounding circumstances and
necessarily involve both quantitative and qualitative considerations.
Choice "D" is incorrect. The auditor's consideration of materiality is influenced by his or her perception of
the needs of a reasonable person relying on the financial statements.
NEW QUESTION: 2
Which three option are sub-subfields of the IPv4 Option Type subfield? (Choose three.)
A. PUSH
B. Copied
C. TTL
D. GET
E. Option Class
F. Option Number
Answer: B,E,F
Explanation:
Explanation/Reference:
Explanation:
Each IP option has its own subfield format, generally structured as shown below. For most options, all three subfields are useD. Option Type, Option Length and Option Data.
Reference: http://www.tcpipguide.com/free/t_IPDatagramOptionsandOptionFormat.htm
NEW QUESTION: 3
Inventory APIを更新する必要があります。
どの開発ツールを使用する必要がありますか?回答するには、回答エリアで適切なオプションを選択します。
注:それぞれの正しい選択には1ポイントの価値があります。
Answer:
Explanation:
NEW QUESTION: 4
What occurs on a Frame Relay network when the CIR is exceeded?
A. All UDP traffic is marked discard eligible and a BECN is sent.
B. All TCP traffic is marked discard eligible.
C. All traffic exceeding the CIR is marked discard eligible.
D. All TCP traffic is marked discard eligible and a BECN is sent.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Committed information rate (CIR): The minimum guaranteed data transfer rate agreed to by the Frame Relay switch. Frames that are sent in excess of the CIR are marked as discard eligible (DE) which means they can be dropped if the congestion occurs within the Frame Relay network.
Note: In the Frame Relay frame format, there is a bit called Discard eligible (DE) bit that is used to identify frames that are first to be dropped when the CIR is exceeded.
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