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NEW QUESTION: 1
In planning an audit of a new client, an auditor most likely would consider the methods used to process
accounting information because such methods:
A. Influence the design of internal control.
B. Assist in evaluating the planned audit objectives.
C. Determine the auditor's acceptable level of audit risk.
D. Affect the auditor's preliminary judgment about materiality levels.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor should consider the methods the entity uses to process accounting
information in planning the audit because such methods influence the design of internal control. The extent
to which computer processing is used in significant accounting applications, as well as the complexity of
the processing, may also influence the nature, timing, and extent of audit procedures.
Choice "B" is incorrect. Materiality is a matter of professional judgment and is influenced by the auditor's
perceptions of the needs of a reasonable person. It would not be affected by the methods used to process
accounting information.
Choice "C" is incorrect. The auditor develops specific audit objectives based on financial statement
assertions. The methods used to process accounting information would not be relevant to the development
of objectives.
Choice "D" is incorrect. Audit risk is the risk that the auditor may unknowingly fail to modify the opinion on
financial statements that are materially misstated. The acceptable level of audit risk is a matter of auditor
judgment, but it would not be affected by the methods used to process accounting information.

NEW QUESTION: 2
Sentence 1With the fireplace sealed, the temperature rises quick.
Which correction should be made to sentence 15?
A. insert is after fireplace
B. remove the comma after sealed
C. change rises to rose
D. change quick to quickly
E. change rises to is rising
Answer: D

NEW QUESTION: 3
If no explicit deny is found while applying IAM's Policy Evaluation Logic, the enforcement code looks for
any ______ instructions that would apply to the request.
A. "allow"
B. "valid"
C. "cancel"
D. "suspend"
Answer: A
Explanation:
If an explicit deny is not found among the applicable policies for a specific request, IAM's Policy
Evaluation Logic checks for any "allow" instructions to check if the request can be successfully completed.
Reference:
http://docs.aws.amazon.com/IAM/latest/UserGuide/AccessPolicyLanguage_EvaluationLogic.html