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NEW QUESTION: 1
Before issuing a report on the compilation of financial statements of a nonissuer, the accountant should:
A. Corroborate at least a sample of the assertions management has embodied in the financial
statements.
B. Apply analytical procedures to selected financial data to discover any material misstatements.
C. Read the financial statements to consider whether the financial statements are free from obvious
material errors.
D. Inquire of the client's personnel whether the financial statements omit substantially all disclosures.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Before issuing a report on the compilation of financial statements of a nonissuer, the
accountant should read the financial statements to consider whether the financial statements are free from
obvious material errors.
Choice "A" is incorrect. Application of analytical procedures is a review procedure, and is not required in a
compilation engagement.
Choice "B" is incorrect. Corroboration of a sample of management assertions is an audit procedure, and is
not required in a compilation engagement.
Choice "C" is incorrect. Inquiry is generally a review procedure; however, it should also be obvious to the
accountant if substantially all disclosures are omitted.

NEW QUESTION: 2
What should be the GREATEST concern to an IS auditor when employees use portable media (MP3 players, flash drives)?
A. The copying of sensitive data on them
B. The cost of these devices multiplied by all the employees could be high
C. They facilitate the spread of malicious code through the corporate network
D. The copying of songs and videos on them
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The MAIN concern with MP3 players and flash drives is data leakage, especially sensitive information. This could occur if the devices were lost or stolen. The risk when copying songs and videos is copyright infringement, but this is normally aless important risk than information leakage. Choice C is hardly an issue because employees normally buy the portable media with their own funds. Choice D is a possible risk, but not as important as information leakage and can be reduced by other controls.

NEW QUESTION: 3
Which configuration changes the packet loss priority from low to highly?
A)

B)

C)

D)

A. Option D
B. Option C
C. Option A
D. Option B
Answer: C

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