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NEW QUESTION: 1
Jones, CPA, is auditing the financial statements of XYZ Retailing, Inc. What assurance does Jones
provide that direct effect illegal acts that are material to XYZ's financial statements, and illegal acts that
have a material, but indirect effect on the financial statements will be detected?
A. Option C
B. Option A
C. Option D
D. Option B
Choice "A" is correct. The auditor should design the audit to provide reasonable assurance that direct
effect illegal acts are detected. Because of the nature of illegalities having an indirect effect on the financial
statements, the auditor provides no assurance that such acts will be detected.
Choices "B", "C", and "D" are incorrect, based on the above explanation.
NEW QUESTION: 2
Welche der folgenden Möglichkeiten birgt beim Ersetzen einer kritischen Softwareanwendung das NIEDRIGSTE Risiko einer Unterbrechung von Geschäftsprozessen?
A. Inkrementelle Implementierung
B. Parallele Implementierung