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NEW QUESTION: 1
Which three options describe routers compared to switches? (Choose three.)
A. operate at Layer 3 of the OSI model
B. operate at Layer 2 of the OSI model
C. use MAC address tables for information lookup
D. concerned with the local delivery of frames
E. concerned with packet forwarding
F. use IP address tables for information lookup
Answer: A,E,F
NEW QUESTION: 2
Using microcomputers in auditing may affect the methods used to review the work of staff assistants
because:
A. The audit fieldwork standards for supervision may differ.
B. Documenting the supervisory review may require assistance of consulting services personnel.
C. Audit documentation may not contain readily observable details of calculations.
D. Supervisory personnel may not have an understanding of the capabilities and limitations of
microcomputers.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. When using microcomputers in an auditing task, audit documentation may not
contain readily observable details of calculations (e.g., present value calculations). In order to review
assistants' work, a supervisor may have to examine the formulas used on the microcomputer rather than
simply examining the audit documentation.
Choice "A" is incorrect. The standards of fieldwork, specifically planning and supervision, would not
change with the use of microcomputers on the audit.
Choice "B" is incorrect. Consulting service personnel should not be necessary to document the
supervisory review.
Choice "C" is incorrect. The familiarity of supervisory personnel with the capabilities and limitations of
microcomputers would not have an effect on the review process.
NEW QUESTION: 3
The debt/equity ratio of Cretac Co at 31 May 2009 is higher than the debt/equity ratio at 31 May 2008.
Which of the following choices would be a reason for the increase?
A. The terms of a fixed rate loan have been renegotiated and the interest rate will increase from June 2009.
B. In February 2009 the company reduced the number of shares in issue by buying back a number of shares.
C. A loan due for repayment in 2010 has been replaced by a loan due over the three years to 2012.
D. In March 2009 the shareholders agreed to an increase in the amount the company can borrow to finance expansion.
Answer: B
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