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NEW QUESTION: 1
Tests designed to detect credit sales made before the end of the year that have been recorded in the
subsequent year provide assurance about management's assertion regarding:
A. Existence.
B. Cutoff.
C. Classification.
D. Accuracy.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Cutoff tests are designed to determine whether transactions have been recorded in
the proper period. Tests to detect credit sales made before the end of the year that have been (improperly)
recorded in the subsequent year provide assurance about both cutoff and completeness (i.e., whether all
current year sales have been properly included).
Choice "A" is incorrect. Cutoff tests do not determine whether the components of the financial statements
are properly presented, described and disclosed (classification).
Choice "C" is incorrect. The cutoff testing described is designed to identify sales recorded in the
subsequent year that more properly belong in the current year. This relates to the timing of the entry, not to
its accuracy.
Choice "D" is incorrect. To test existence, the auditor would need to start with sales that were recorded in
the current year, not those recorded in the subsequent year.

NEW QUESTION: 2
Port scanning can be used as part of a technical assessment to determine network vulnerabilities. The TCP XMAS scan is used to identify listening ports on the targeted system.
If a scanned port is open, what happens?
A. The port will send an RST.
B. The port will send a SYN.
C. The port will send an ACK.
D. The port will ignore the packets.
Answer: D

NEW QUESTION: 3
Following a bicycle accident, a 12-year-old client sustained a complete fracture of the left femur. He was placed in 90◦-90◦ skeletal traction with a pin in the distal end of the femur to achieve realignment and immobilization of the left femur. When providing nursing care, it is important for the nurse to remember that:
A. The client should be discouraged from participating in self-care activities to avoid the risk of disrupting the traction
B. The nurse may lift only the weights that are applying traction in order to reposition him in bed
C. The client will need special skin care at the pin site according to hospital policy or the physician's preference
D. The traction pull should result in an immediate increase in comfort and reduce the need for pain medication
Answer: C
Explanation:
Explanation/Reference:
Explanation:
(A) Skeletal traction, including the weights that are applying the traction, is never released by the nurse. (B) It is necessary to keep the pin site clean and free from infection. (C) When first placed in traction, the client may experience increased discomfort as a result of the traction pull fatiguing the muscle. (D) When the child in traction is allowed to participate in his care, it gives him a measure of control and helps him to cope with the situation.

NEW QUESTION: 4
When should you assign registration color?
A. when thereare printer'smarks
B. when an object should print only on the K (black) separation plate
C. when there are printer's marks that are hidden while printing separations
D. when guides are used to align objects in a document
Answer: A