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NEW QUESTION: 1
An auditor most likely would extend substantive tests of payroll when:
A. Overpayments are discovered in performing tests of details.
B. Payroll is extensively audited by the state government.
C. Employees complain to management about too much overtime.
D. Payroll expense is substantially higher than in the prior year.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An auditor most likely would extend (increase) substantive tests of payroll when
significant errors, such as overpayments, are discovered in performing the tests of details.
Choice "A" is incorrect. The extensive auditing of payroll by the state government might serve to decrease
substantive testing since presumably the extensive audit would have already flushed out any problem
areas.
Choice "B" is incorrect. A substantial increase in payroll expense would not necessarily increase the
substantive tests of payroll if the increase is readily explainable and supportable with analytical review
procedures.
Choice "D" is incorrect. An increase in overtime would not necessarily cause the auditor to extend
substantive tests of payroll, as long as the effect on payroll is supportable with analytical review
procedures.

NEW QUESTION: 2
分析開発者がコンテナに永続ストレージを割り当てることができるIBMソフトウェアはどれですか？
A. IBMHyperScale Mobility
B. IBM Spectrum Archive
C. IBM Spectrum Connect
D. IBM Spectrum Scale
Answer: D

NEW QUESTION: 3
Which two options are unicast address types for IPv6 addressing?(Choose two)
A. Dynamic
B. Global
C. Static
D. Link-local.
E. Established.
Answer: B,D