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NEW QUESTION: 1
Applications flows can be configured such that candidates who make a job submission in a Career section
optimized for mobile devices receive an acknowledgement message by email inviting them to complete the
full job submission in a Standard Career section. What two actions must you perform to achieve this?
(Choose two.)
A. Ensure that the "Sending a Job Submission Acknowledgement Letter for Mobile Candidate" action is
included in the application flow pages.
B. Change Career Section Settings.
C. Update Career Section Properties.
D. Include a field in the application flow that,when selected, generates and sends the correspondence.
E. Create the required message template in Recruiting Administration.
Answer: A,E
Explanation:
Explanation/Reference:
Explanation:

NEW QUESTION: 2
HOT SPOT







Answer:
Explanation:

Explanation

NEW QUESTION: 3
An auditor plans to apply substantive tests to the details of asset and liability accounts as of an interim
date rather than as of the balance sheet date. The auditor should be aware that this practice:
A. Should be especially considered when there are rapidly changing economic conditions.
B. Potentially increases the risk that errors that exist at the balance sheet date will not be detected.
C. Presumes that the auditor will reperform the tests as of the balance sheet date.
D. Eliminates the use of certain statistical sampling methods that would otherwise be available.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, as it is possible that errors will occur between the date of interim testing and
the balance sheet date. For this reason, the auditor generally selects for interim examination only accounts
that are reasonably predictable with respect to amount, relative significance, and composition, and must
also identify procedures sufficient to extend interim conclusions to year-end.
Choice "A" is incorrect. The use of statistical sampling methods is not affected by the timing of audit
procedures.
Choice "B" is incorrect. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, but it does not require all such tests to be reperformed. Instead, the auditor
should perform procedures designed to extend the interim conclusions to year-end. Such procedures
should be less in scope than the initial procedures performed at interim; otherwise, it would make more
sense to have simply applied the more extensive tests at year-end in the first place.
Choice "C" is incorrect. Generally, accounts selected for interim examination should be reasonably
predictable with respect to amount, relative significance, and composition. Rapidly changing economic
conditions might affect the valuation, significance, or composition of certain assets or liabilities, and
therefore would make testing at interim less likely.