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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. Test of details.
B. Test of transactions.
C. Test of controls.
D. Analytical procedures.
Answer: D
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
In which of the following statements about audit information stored in an SQL Server 2012 environment is TRUE?
A. It is located in the Audit table in the MSDB database.
B. Each login has an audit record, which is viewable under Logins -> Audit.
C. It is located in a file specified in the File Path property of the Audit.
D. SQL 2012 does not store any audit information.
Answer: C
Explanation:
Explanation/Reference:
References:
https://msdn.microsoft.com/en-us/library/cc280525(v=sql.110).aspx

NEW QUESTION: 3
Ein Techniker bereitet die Entsorgung alter Netzwerkgeräte vor. Welche der folgenden Richtlinien und bewährten Methoden beschreiben Verfahren zum Entfernen vertraulicher Informationen und Konfigurationen von überschüssigen Geräten?
A. Systemlebenszyklusverfahren
B. Bestimmungsgemäße Verwendung
C. Off-Boarding-Verfahren
D. Sicherheitsverfahren
Answer: C

NEW QUESTION: 4
You have an Azure subscription named Subcription1 that contains the storage accounts shown in the following table.

You plan 10 use the Azure Import/Export service to export data from Subscription1.
A. storage3
B. storage4
C. storage1
D. storage2
Answer: B