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NEW QUESTION: 1
An auditor scans a client's investment records for the period just before and just after the year-end to
determine that any transfers between categories of investments have been properly recorded. The primary
purpose of this procedure is to obtain evidence about management's financial statement assertions of:
A. Existence, and understandability and classification.
B. Understandability and classification, and valuation and accuracy.
C. Rights and obligations, and existence.
D. Valuation and accuracy, and rights and obligations.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Investments may be classified as trading, available-for-sale, or held-to-maturity. The
classification of each investment into one of these three categories determines how it will be shown on the
balance sheet (understandability and classification) and whether it will be valued at market or at amortized
cost (valuation and accuracy).
Choices "A", "B", and "C" are incorrect. Reviewing transfers of investments between categories will not
provide evidence regarding rights and obligations or existence. Rights and obligations and existence would
be concerned with whether the securities actually exist and are owned by the client.
NEW QUESTION: 2
Which tasks does the Crystal Reports Cache Server perform?
Note: There are 2 correct answers to this question.
A. Store .EPF files.
B. Generate .EPF files.
C. Store .ETF files.
D. Generate .ETF files.
Answer: A,C
NEW QUESTION: 3
Is this an example of an Okta P1 level support ticket Issue?
Solution: An individual end user CANNOT access a business application
A. Yes
B. No
Answer: A
Explanation:
Explanation
A service failure or severe degradation. Customer is unable to access any business resources or users are unable to access a critical business application
https://support.okta.com/help/s/article/Customer-Support-Ticket-Severity-Priority-Definition?language=en_US
NEW QUESTION: 4
A firm has to pay 1,000 to its suppliers in one year. The interest rate on this liability is 9%. The current liability recorded by the firm is ________.
A. 0
B. 1
C. 1,090
D. 1,000
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Current liabilities, in general, are recorded at the principal portion of the payment. Hence, even though the firm in this case will have to pay 1,090 in 1 year, the current liability equals the principal portion = 1,000.