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NEW QUESTION: 1
Which of the following options is the correct statement for the comparison between the portal scripting interface and the XML configuration interface?
A. The portal scripting interface can be used for administering non-portal assets, such as adding or updating IBM WebSphere Application Servervariables.In comparison, the XML configuration interface can only be used for updating portal configurations.
B. In IBM WebSphere Portal 8.0,the portal scripting interface can only be used for administering portal pages and portlets. In comparison, the XML configuration interface can be used for updating any portal configurations.
C. Both are command-line tools to complete the same work that can be done using the portal administration portlets.
D. Both can perform administrative tasks remotely through an HTTP connection.
Answer: A
NEW QUESTION: 2
Which of the following can be maintained in the Project Builder? (Choose allthat apply)
A. Activities
B. WBS Elements
C. Material components
D. PRT's
Answer: A,B,C
NEW QUESTION: 3
A. Option D
B. Option A
C. Option E
D. Option B
E. Option C
Answer: B,C
NEW QUESTION: 4
An auditor plans to apply substantive tests to the details of asset and liability accounts as of an interim
date rather than as of the balance sheet date. The auditor should be aware that this practice:
A. Presumes that the auditor will reperform the tests as of the balance sheet date.
B. Potentially increases the risk that errors that exist at the balance sheet date will not be detected.
C. Should be especially considered when there are rapidly changing economic conditions.
D. Eliminates the use of certain statistical sampling methods that would otherwise be available.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, as it is possible that errors will occur between the date of interim testing and
the balance sheet date. For this reason, the auditor generally selects for interim examination only accounts
that are reasonably predictable with respect to amount, relative significance, and composition, and must
also identify procedures sufficient to extend interim conclusions to year-end.
Choice "A" is incorrect. The use of statistical sampling methods is not affected by the timing of audit
procedures.
Choice "B" is incorrect. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, but it does not require all such tests to be reperformed. Instead, the auditor
should perform procedures designed to extend the interim conclusions to year-end. Such procedures
should be less in scope than the initial procedures performed at interim; otherwise, it would make more
sense to have simply applied the more extensive tests at year-end in the first place.
Choice "C" is incorrect. Generally, accounts selected for interim examination should be reasonably
predictable with respect to amount, relative significance, and composition. Rapidly changing economic
conditions might affect the valuation, significance, or composition of certain assets or liabilities, and
therefore would make testing at interim less likely.
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