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NEW QUESTION: 1
Which of the following is an engagement attribute for an audit of an entity that processes most of its
financial data in electronic form without any paper documentation?
A. Increased effort to search for evidence of management fraud.
B. Performance of audit tests on a continuous basis.
C. Increased emphasis on the completeness assertion.
D. Discrete phases of planning, interim, and year-end fieldwork.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Continuous performance of audit tests is required when financial data is processed
electronically, without provision of paper documentation, to ensure that controls are operating effectively
throughout the period under audit.
Choice "A" is incorrect. Discrete phases of planning, interim, and year-end fieldwork are not effective when
there is no audit trail, because no evidence is then available to support the operation of the controls or the
accuracy of the financial records for periods when the auditor was not present to conduct tests.
Choice "B" is incorrect. Consideration of the risk of management fraud is required in all audits, regardless
of the method used to process financial data or the adequacy of the paper documentation provided.
Choice "D" is incorrect. The completeness assertion must be tested in all audit engagements, regardless
of the method used to process financial data or the adequacy of the paper documentation provided.

NEW QUESTION: 2

A. Option D
B. Option A
C. Option C
D. Option B
Answer: D

NEW QUESTION: 3
Android permissions can be extended by
A. None are correct.
B. Permissions cannot be extended.
C. Creating custom permissions in manifest file.
D. Using keyword "extends".
Answer: C