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NEW QUESTION: 1
Before applying substantive tests to the details of asset accounts at an interim date, an auditor should
assess:
A. Materiality for the accounts tested as insignificant.
B. Control risk at a low level.
C. The difficulty in controlling the incremental audit risk.
D. Inherent risk at a high level.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Before performing substantive tests at an interim date, the auditor must assess the
difficulty in controlling the incremental audit risk from the interim date (on which the substantive procedures
are performed) to the year-end date (on which an opinion is rendered).
Choice "A" is incorrect. The auditor would not have to assess control risk at a low level in order to perform
substantive tests at interim. It may simply be more efficient to perform a substantive audit. As long as the
balances tested at interim are reasonably predictable with respect to amount, relative significance and
composition, the account may be tested at interim.
Choice "B" is incorrect. Generally, inherent risk should be low in order to test substantively at interim.
Choice "D" is incorrect. If the materiality level for those accounts to be tested is insignificant, then the
auditor probably would not perform any substantive testing, since it is unlikely that a material error exists in
an insignificant balance.
NEW QUESTION: 2
After attempting to harden a web server, a security analyst needs to determine if an application remains
vulnerable to SQL injection attacks.
Which of the following would BEST assist the analyst in making this determination?
A. nslookup
B. tracert
C. Nmap
D. netcat
E. Fuzzer
Answer: E
NEW QUESTION: 3
A network technician has implemented ACLs to limit access to cloud based the storage.
Witch of the following security management has the technician enforced?
A. WAF
B. DLP
C. WPA
D. IDS
E. TPM
Answer: C
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