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NEW QUESTION: 1
In performing tests concerning the granting of stock options, an auditor should:
A. Confirm the transaction with the Secretary of State in the state of incorporation
B. Trace the authorization for the transaction to a vote of the board of directors.
C. Verify the existence of option holders in the entity's payroll records or stock ledgers.
D. Determine that sufficient treasury stock is available to cover any new stock issued.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. In auditing the granting of stock options, the auditor would normally trace the
transactions to approval by the board of directors.
Choice "A" is incorrect. The Secretary of State would not be able to confirm the granting of stock options.
Choice "B" is incorrect. Verifying the existence of option holders provides little evidence to support
management's financial statement assertions.
Choice "C" is incorrect. Converted stock options may be distributed from authorized common shares rather
than treasury stock.

NEW QUESTION: 2
Company A bought a well-defined project deliverable from Company B.
Company A will pay a fixed total price plus a percentage premium for the schedule target achieved.
For which type of contract have they subscribed?
A. Firm-fixed-price-contracts (FFP)
B. Time and material contracts (T&M)
C. Fixed price with Economic Price Adjustment Contracts (FP-EPA)
D. Fixed-price-incentive-fee contracts (FPIF)
Answer: D

NEW QUESTION: 3
Für die Planung eines Endbenutzer-Computing-Audits (EUC) ist es für den IS-Auditor wichtig, dies zu tun
A. Bewertung von EUC-Bedrohungen und Schwachstellen
B. Bestimmen der EUC-Schwellenwerte für Materialität und Komplexität
C. Bewertung der EUC-Politik der Organisation
D. erhält ein Inventar EUC-Anträge
Answer: B