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NEW QUESTION: 1
An auditor compared the current-year gross margin with the prior-year gross margin to determine if cost of
sales is reasonable. What type of audit procedure was performed?
A. Analytical procedures.
B. Test of transactions.
C. Test of controls.
D. Test of details.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Analytical procedures are evaluations of financial information made by a study of
plausible relationships among data, and they include comparisons between current year and prior year
financial information.
Choice "A" is incorrect. Tests of transactions involve selecting specific transactions and evaluating whether
they were properly recorded. Comparing current year and prior year gross margin would not provide
information regarding specific transactions.
Choice "C" is incorrect. Tests of controls are performed to evaluate the effectiveness of controls.
Comparing current year and prior year gross margin would not provide information regarding controls.
Choice "D" is incorrect. Test of details are audit procedures used to gather evidence to support specific
account balances. Comparing current year and prior year gross margin does not provide much information
regarding specific account balances, although it might identify an account balance worthy of further
consideration.

NEW QUESTION: 2
Which of the following is used to view system resource assignment when a piece of hardware is not working?
A. Task Manager
B. Device Manager
C. Event Viewer
D. Device Driver
Answer: B

NEW QUESTION: 3
An engineer must ensure that the new wireless LAN deployment can support seamless roaming between access points using a standard based on an amendment to the 802.11 protocol. Which protocol must the engineer selects?
A. 802.11r
B. 802.11i
C. 802.11e
D. 802.11ac
Answer: A
Explanation:


NEW QUESTION: 4
In a denial of service attack, the attacker can cause increased loads on a physical server by overloading it with communication requests. Alternatively, the attacker can engage the physical server in tasks that result in excessive memory usage.
A. False
B. True
Answer: B


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C_IBP_2311 Exam Info

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