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NEW QUESTION: 1
In auditing accounts receivable, the negative form of confirmation request most likely would be used
when:
A. The auditor performs a dual purpose test that assesses control risk and obtains substantive evidence.
B. The combined assessed level of inherent and control risk relative to accounts receivable is low.
C. Recipients are likely to return positive confirmation requests without verifying the accuracy of the
information.
D. A small number of accounts receivable are involved but a relatively large number of errors are
expected.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Negative confirmations are used when the combined assessed level of inherent and
control risk is low, a large number of small balances is involved, and the auditor has no reason to believe
that the recipients of the requests are unlikely to give them consideration.
Choice "A" is incorrect. Blank positive confirmations should be used if the recipient is likely to return a
positive confirmation without verifying the accuracy of the information.
Choice "C" is incorrect. If a small number of accounts are involved and a large number of errors are
anticipated, positive confirmations should be used.
Choice "D" is incorrect. Confirmations are used exclusively as a substantive test, and are not used in the
assessment of control risk.
NEW QUESTION: 2
You invest $100 000 for 3 years at a continuously compounded rate of 3%. At the end of 3 years, you redeem the investment. Taxes of 22% are applied at the time of redemption. What is your approximate after-tax profit from the investment, rounded to $10?
A. $7350
B. $9420
C. $7100
D. $7230
Answer: A
NEW QUESTION: 3
Which of the following options in the Timeline panel hides section from the current-time indicator to the end of the layer?
A. Trim Layer End To Current Time
B. Trim Layer Start To Current Time
C. Move Layer End Point To Current Time
D. Move Layer In Point To Current Time
Answer: A
NEW QUESTION: 4
Encouraging moderate-intensity activity and the accumulation of activity throughout the day are examples of
A. Relapse prevention counseling.
B. Addressing the individual's agenda.
C. Using the stages of change.
D. Allowing individuality in exercise choices.
Answer: D