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NEW QUESTION: 1
Section A (1 Mark)
A "Family Office" segment client has investible assets worth of
A. $20,000,000
B. $50,000,000
C. $100,000,000
D. $75,000,000
Answer: C

NEW QUESTION: 2
Which of the following would not be considered a significant audit finding that should be included in audit
documentation?
A. Implementation of a new accounting standard to account for a complex and unusual transaction.
B. Retirement of the accounts payable manager and subsequent hiring of a replacement.
C. Determination that there is substantial doubt about the entity's ability to continue as a going concern.
D. Discovery of a material sale recorded in the current year that properly belonged in the subsequent
year.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Significant audit findings do not include staffing changes at the client.
Choice "B" is incorrect. Discovery of a material sale recorded in the current year that properly belonged in
the subsequent year represents a possible material misstatement in the financial statements. Possible
material misstatements are considered to be significant audit findings.
Choice "C" is incorrect. When substantial doubt about an entity's ability to continue as a going concern
exists, there is likely to be a modification to the auditor's standard report. Items resulting in report
modifications are generally considered to be significant audit findings.
Choice "D" is incorrect. Matters related to the application of accounting principles to complex and unusual
transactions are considered to be significant audit findings.

NEW QUESTION: 3
Refer to the information below to answer the question.
A new employee is given a laptop computer with full administrator access. This employee does not have a personal computer at home and has a child that uses the computer to send and receive e-mail, search the web, and use instant messaging. The organization's Information Technology (IT) department discovers that a peer-to-peer program has been installed on the computer using the employee's access.
Which of the following documents explains the proper use of the organization's assets?
A. Access control policy
B. Human resources policy
C. Acceptable use policy
D. Code of ethics
Answer: C