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NEW QUESTION: 1

A. Yes
B. No
Answer: B
Explanation:
Explanation
Office 365 admin center allows you to view the health of the Skype for Business Online service, change and release notifications, and usage reports.
References:
https://support.office.com/en-us/article/About-the-Skype-for-Business-admin-role-aeb35bda-93fc-49b1-ac2c-c74

NEW QUESTION: 2

A. Option A
B. Option B
C. Option D
D. Option C
Answer: B
Explanation:
Reference: http://msdn.microsoft.com/en-us/library/ms175488.aspx

NEW QUESTION: 3
Which of the following statements is not correct about materiality?
A. An auditor's consideration of materiality is influenced by the auditor's perception of the needs of a
reasonable person who will rely on the financial statements.
B. Materiality judgments are made in light of surrounding circumstances and necessarily involve both
quantitative and qualitative judgments.
C. The concept of materiality recognizes that some matters are important for fair presentation of financial
statements in conformity with GAAP, while other matters are not important.
D. An auditor considers materiality for planning purposes in terms of the largest aggregate level of
misstatements that could be material to any one of the financial statements.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Materiality levels include an overall level for each statement; however, because the
statements are interrelated, and for reasons of efficiency, the auditor ordinarily considers materiality for
planning purposes in terms of the smallest aggregate level of misstatements that could be considered
material to any one of the financial statements.
Choice "A" is incorrect. The concept of materiality recognizes that some matters, either individually or in
the aggregate, are important for the fair presentation of financial statements in conformity with GAAP,
while other matters are not important.
Choice "C" is incorrect. Materiality judgments are made in light of the surrounding circumstances and
necessarily involve both quantitative and qualitative considerations.
Choice "D" is incorrect. The auditor's consideration of materiality is influenced by his or her perception of
the needs of a reasonable person relying on the financial statements.

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