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NEW QUESTION: 1
Which of the following best describes the auditor's responsibility with respect to fair values?
A. The auditor should make fair value measurements and disclosures in accordance with GAAP and
should identify and support any significant assumptions used.
B. The auditor should assess the risk of material misstatement of fair value measurements.
C. The auditor should determine whether management has the intent and ability to carry out courses of
action that may affect fair values.
D. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that
fair value measurements and disclosures are in conformity with GAAP.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The auditor's overall responsibility is to obtain sufficient appropriate audit evidence
to provide reasonable assurance that fair value measurements and disclosures are in conformity with
GAAP.
Choice "A" is incorrect. While it is true that the auditor should determine whether management has the
intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating
fair value measurements and not the best description of the auditor's overall responsibility.
Choice "B" is incorrect. While it is true that the auditor should assess the risk of material misstatement of
fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is
not the best representation of the auditor's overall responsibility.
Choice "D" is incorrect. Management (and not the auditor) should make fair value measurements and
disclosures in accordance with GAAP and should identify and support any significant assumptions used.

NEW QUESTION: 2
Which component must be available to test IBM Tivoli Storage Manager FastBack V6.1.1 (FastBack) snapshot instant restore on a Linux system?
A. FastBack Administrative Command Line on a Linux system
B. FastBack Administrative Command Line on a Windows system
C. FastBack client on a Windows system
D. FastBack server on a Linux system
Answer: B

NEW QUESTION: 3

Refer to the exhibit. An engineer deployed an MPLS TE tunnel where R1 is the head-end of the tunnel and R7 is the tail-end of the tunnel. All links marked as dashed red in the topology must be avoided. Which MPLS TE feature accomplishes this task?
A. Use affinity bits to mark these links and exclude them during CSPF computation.
B. Use explicit paths to set up the Traffic Engineering tunnel and include R3 and R4 in the explicit path at R1.
C. Use explicit paths to set up the Traffic Engineering tunnel and exclude R3 and R4 in the explicit path at R1.
D. Use loose-hop-expansion EROs and select R4 and R7 as the loose hops.
Answer: B