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NEW QUESTION: 1
An auditor's engagement letter most likely would include:
A. A request for permission to contact the client's lawyer for assistance in identifying litigation, claims, and
assessments.
B. The auditor's preliminary assessment of the risk factors relating to misstatements arising from
fraudulent financial reporting.
C. A reminder that management is responsible for illegal acts committed by employees.
D. Management's acknowledgment of its responsibility for maintaining effective internal control.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An understanding with the client should be established regarding management's
responsibilities, which include establishing and maintaining effective internal control over financial
reporting. This is generally documented in an engagement letter.
Choice "B" is incorrect. During the planning process, the auditor must document evidence of the
assessment of the risk of material misstatement due to fraud. This information would be included in the
audit documentation, not in the engagement letter.
Choice "C" is incorrect. Management is not responsible for illegal acts committed by employees, and
therefore the engagement letter would not include such a statement.
Choice "D" is incorrect. The auditor generally does not contact the client's lawyer directly; rather, a letter is
sent from management to the lawyer requesting corroboration of information related to litigation, claims,
and assessments. The engagement letter therefore would not include a request for permission to contact
the attorney.
NEW QUESTION: 2
設定を変更するためにCisco IPSセキュアコマンドアンドコントロールチャネルにアクセスするには何を使用できますか。
A. 管理インタフェース
B. Telnet
C. SDEE
D. HTTPサーバ
Answer: A
NEW QUESTION: 3
Which of the following is wrong about asset management?
A. Asset management can be done by automatically registering assets or by manually registering assets.
B. Manually registering assets means that an administrator manually creates an asset record on Business Manager and enters the asset number in Any Office to complete the asset registration process.
C. Enable asset automatic registration, and end user registration is not required during asset registration.
D. Auto-enrollment assets apply when the asset number is automatically maintained by the Service Manager.
Answer: B
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