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NEW QUESTION: 1
Which of the following is not true with respect to the control activities of an entity?
A. An understanding of control activities does not require an understanding of control activities related to
each account balance included in the financial statements.
B. An understanding of control activities may be obtained while the auditor is obtaining an understanding
of the other components of internal control.
C. Control activities are the policies and procedures that help ensure that management directives are
carried out.
D. Control activities are the policies and procedures that help ensure that the financial statements are
fairly presented in conformity with generally accepted accounting principles.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Control activities are the policies and procedures that help ensure that management
directives are carried out. These policies and procedures may relate to any of the three objectives
(financial reporting, operations, and compliance), not strictly to the financial reporting objective.
Choice "A" is incorrect. Control activities are defined as the policies and procedures that help ensure that
management directives are carried out.
Choice "C" is incorrect. As an auditor obtains an understanding about the other components of internal
control, he or she is also likely to obtain some knowledge about control activities.
Choice "D" is incorrect. Ordinarily, audit planning does not require an understanding of control activities
related to each account balance, transaction class, and disclosure component.

NEW QUESTION: 2
When exporting objects using the text format, independent of the type of the object, each object ends with the same section as shown below: BEGIN END. Which attribute of the object does this section represent?
A. Documentation trigger
B. OnRun trigger
C. Global Variables
D. CODE
Answer: A

NEW QUESTION: 3
You have received a help desk call from a user that cannot log into Unifier. Your help desk representative knows that this user has used Unifier in the past.
What is the cause of this problem?
A. The user does not have a valid email address.
B. The user was not added to theCompany.
C. The user is currently On Hold.
D. The user has not been assigned to any Business Processes.
Answer: C

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