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NEW QUESTION: 1
The least experienced learner in a class is falling behind. Which of the following is the BEST method for addressing this issue?
A. Set up a private consultation with the learner to create an action plan.
B. Ask the advanced learners for a volunteer to assist the lesser experienced learner.
C. Provide the learner with an audio tape for review after class.
D. Ask the learner which advanced learner they would prefer to work with.
Answer: A
NEW QUESTION: 2
Which of the following statements reflects an auditor's responsibility for detecting errors and fraud?
A. An auditor should design the audit to provide reasonable assurance of detecting errors and fraud that
are material to the financial statements.
B. An auditor is responsible for detecting employee errors and fraud, but not for discovering fraud
involving employee collusion or management override.
C. An auditor should plan the audit to detect errors and fraud that are caused by departures from GAAP.
D. An auditor is not responsible for detecting errors and fraud unless the application of GAAS would result
in such detection.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor should assess the risk that errors and fraud may cause the financial
statements to contain a material misstatement. Based on that assessment, the auditor should design the
audit to provide reasonable assurance of detecting material errors and fraud.
Choice "A" is incorrect. An auditor is responsible for designing the audit to provide reasonable assurance
of detecting material misstatement. This responsibility is the same regardless of the cause of the
misstatement. The presence of employee collusion or management override does not change the auditor's
responsibility, although it might explain why a properly planned and executed audit did not result in the
discovery of material fraud.
Choice "B" is incorrect. The audit should be designed to detect material errors and fraud, regardless of the
cause.
Choice "C" is incorrect. The auditor is not "responsible for detecting errors and fraud," but is responsible
for designing the audit to provide reasonable assurance of detecting material misstatement, whether due
to errors or fraud. Note that the auditor's responsibility relates to the design and execution of the audit, and
that even an audit performed in accordance with GAAS may miss a material misstatement.
NEW QUESTION: 3
What do "in-band" and "out-of-band" refer to in terms of virtualization?
A. What type of virtualization is created
B. How bandwidth requirements for virtualization are determined
C. At which layer virtualization is implemented
D. How virtualization is implemented
Answer: D