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NEW QUESTION: 1
In the CORBA Component Model, which receptacle supports more than one simultaneous connection?
A. multiplex
B. unlimited
C. many-to-many
D. unrestricted
Answer: A
NEW QUESTION: 2
Which of the following is least likely to aid the auditor in evaluating the risk of improper revenue recognition
due to fraud?
A. Comparison of revenue reported by month and by product line for the current and prior years.
B. Analysis of sales commissions over the most recent five-year period.
C. Comparison of sales volume, as determined from recorded revenue amounts, with production
capacity.
D. Trend analysis of revenues and sales returns by month.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Items other than revenue may affect sales commissions (e.g., changes to the
commission structure), and therefore analyzing sales commissions is least likely to aid the auditor in
evaluating the risk of improper revenue recognition due to fraud.
Choice "B" is incorrect. An excess of sales volume over production capacity may be indicative of the
recording of fictitious sales.
Choice "C" is incorrect. Analysis of sales and returns by month might indicate situations where
unauthorized shipments are sent in an effort to overstate revenue. (Larger than average sales in one
month would be followed by larger than average returns in the next month.)
Choice "D" is incorrect. Analytical procedures using disaggregated revenue data may indicate unusual
relationships that are indicative of fraud.
NEW QUESTION: 3
Which is not a true statement concerning the empirical evidence of mutual fund performance?
A. less than 32 percent of the funds outperform the DJIA
B. good performance is associated with low expense ratios
C. all of these answers are true
D. more aggressive funds outperformed more conservative funds
E. successful market forecasting was not accomplished overall by fund managers
F. risk measures increase as fund objectives become more aggressive
G. none of these answers are true
Answer: C
Explanation:
Explanation/Reference:
Explanation:
All of these are true as a result of research.
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