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NEW QUESTION: 1
Which of the following should be disclosed in a summary of significant accounting policies?
A. Depreciation expense.
B. Future minimum lease payments in the aggregate and for each of the five succeeding fiscal years.
C. Composition of sales by segment.
D. Basis of profit recognition on long-term construction contracts.
Answer: D
Explanation:
Choice "a" is correct. The summary of significant accounting policies should disclose policies. The only
policy in this question is the "basis" of profit recognition on long-term construction contracts.
The other disclosures are accounting details and would be disclosed in other footnotes, but not in the
summary of significant accounting policies.
Choice "b" is incorrect. The future minimum lease payments should be disclosed, but not in the summary
of significant accounting policies.
Choice "c" is incorrect. Depreciation expense should certainly be disclosed, but not in the summary of
significant accounting policies.
Choice "d" is incorrect. The composition of sales by segment should be disclosed, but not in the summary
of significant accounting policies.
NEW QUESTION: 2
Refer to the exhibits.
The SSL VPN connection fails when a user attempts to connect to it. What should the user do to successfully connect to SSL VPN?
A. Change the SSL VPN portal to the tunnel.
B. Change the SSL VPN port on the client.
C. Change the idle-timeout.
D. Change the Server IP address.
Answer: B
NEW QUESTION: 3
An internal auditor is conducting a review of the procurement function and uncovers a potential conflict of interest between the chief operating officer and a significant supplier of IT software development services. Which of the following actions is most appropriate for the internal auditor to take?
A. Inform the external auditors of the potential conflict of interest.
B. Inform the audit supervisor.
C. Disregard the potential conflict, because it is outside the scope of the audit assignment.
D. Investigate the potential conflict of interest.
Answer: B