WGU Financial-Management Q&A - in .pdf

  • Financial-Management pdf
  • Exam Code: Financial-Management
  • Exam Name: WGU Financial Management VBC1
  • PDF Version: V13.25
  • Q & A: 85 Questions and Answers
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NEW QUESTION: 1
IS 감사인은 값의 차이가 큰 항목 모집단에서 변수를 샘플링 하려고 시도하지만 원하는 신뢰 수준을 생성하기 위해 너무 많은 수의 샘플 항목을 선택해야 한다고 결정합니다. 이 상황에서 감사 결정은 다음 중 무엇입니까?
A. 더 많은 시간을 허용하고 필요한 샘플을 테스트합니다.
B. 계층화 된 샘플 선택
C. 판단 샘플 선택
D. 원하는 신뢰 수준을 낮춥니 다.
Answer: B

NEW QUESTION: 2
Rendezvous distributed queues _____.
A. use ledger files only when certified messaging is used in the distributed queue
B. do not use ledger files
C. may use ledger files depending on the way it is configured
D. use ledger files
Answer: B

NEW QUESTION: 3
Which of the following is/are true about claims of compliance with the AIMR-PPS?
I. If a firm is only in partial compliance with PPS, it must use a disclaimer specifying the exact areas of non- compliance.
II. If the calculation methodology used by a firm follow standard industry practice, it is allowed to claim that the methodology is in compliance with the AIMR-PPS.
III. If a member misuses the claim of compliance with the PPS, AIMR can publicly censure him, suspend his membership and revoke his CFA charter.
A. I and III only
B. III only
C. none of them
D. I, II and III
Answer: B
Explanation:
Explanation/Reference:
Explanation:
A firm cannot claim partial compliance with the PPS. It is either fully compliant or non-compliant. Further, statements referring to the calculation methodologies being in accordance with the PPS are explicitly prohibited; the PPS are mainly presentation standards, not measurement standards. Violations are punishable by public censure, membership suspension and revocation of CFA charter.

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