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NEW QUESTION: 1
A company has hired a third party vendor to provide email and spam/anti-malware filtering services. The type of cloud service provided by the vendor is BEST described as which of the following?
A. PaaS
B. IaaS
C. CaaS
D. SaaS
Answer: D

NEW QUESTION: 2
Analytical procedures used in planning an audit should focus on:
A. Providing assurance that potential material misstatements will be identified.
B. Enhancing the auditor's understanding of the client's business.
C. Reducing the scope of tests of controls and substantive tests.
D. Assessing the adequacy of the available audit evidence.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Analytical procedures used in planning the audit should focus on enhancing the
auditor's understanding of the client's business and the transactions and events that have occurred since
the last audit date.
Choice "A" is incorrect. Analytical procedures used in planning do not reduce tests of controls or
substantive tests.
Choice "B" is incorrect. Analytical procedures used in planning are not designed to identify material
misstatements.
Choice "D" is incorrect. Audit evidence has not yet been gathered during the planning process, so its
adequacy cannot be assessed.

NEW QUESTION: 3
프로젝트 관리자는 승인 된 프로젝트 헌장의 정보를 기반으로 새 프로젝트에 대한 비용 관리 계획을 개발하는 중입니다. 이것은 혁신적인 프로젝트이며 회사는 과거에 유사한 프로젝트를 제공하지 않았습니다.
프로젝트 관리자는 다음에 무엇을 해야 합니까?
A. 알려지지 않은 사항을 처리 할 수있는 우발적 인 예산 초안을 정의합니다.
B. 프로젝트 팀에 회사 외부에서 유사한 프로젝트를 찾도록 요청하십시오.
C. 상향식 비용 추정을위한 작업 분류 체계 (WBS)를 개발합니다.
D. 유사한 추정을 위해 프로젝트 헌장의 결과물을 사용하십시오.
Answer: C

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