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NEW QUESTION: 1
Audit documentation serves mainly to:
A. Document the level of independence maintained by the auditor.
B. Provide the principal support for the auditor's report.
C. Satisfy the auditor's responsibilities concerning the Code of Professional Conduct.
D. Monitor the effectiveness of the CPA firm's quality control activities.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Audit documentation serves mainly to provide 1) the principal support for the
auditor's report; 2) assistance in the planning, conduct, and supervision of the audit; 3) accountability; and
4) useful information.
Choice "B" is incorrect. Audit documentation does not satisfy the auditor's responsibilities concerning the
Code of Professional Conduct.
Choice "C" is incorrect. Audit documentation does not monitor the effectiveness of the CPA firm's quality
control activities.
Choice "D" is incorrect. Audit documentation does not document the level of independence maintained by
the auditor.

NEW QUESTION: 2
ST acquired 80% of the equity shares of AB on 1 January 20X7. AB acquired 60% of the equity shares of UV on 1 January 20X8. Profit for the year ended 31 December 20X9 for AB is $160,000 and for UV is
$100,000.
Calculate the non-controlling interest figure to be included within ST's consolidated statement of profit or loss for the year ended 31 December 20X9.
Give your answer to the nearest whole number in $000s.
$ ?
Answer:
Explanation:
84000, 84

NEW QUESTION: 3
Which of these is the incorrect explanation of Traceview?
A. Traceview is one of the tools of the SDK, and can be used from the command line or DDMS.
B. In order to create a Tracefile, you must write methods specifying the starting and ending positions of the part to be profiled.
C. Since Tracefiles are saved on SD cards, the developer must specify a file name.
D. Since Traceview cannot use tracefiles as is, a development machine with adb must be used.
Answer: C

NEW QUESTION: 4
An organization is undergoing a security audit. The auditor wants to view the AWS VPC configurations as the organization has hosted all the applications in the AWS VPC. The auditor is from a remote place and wants to have access to AWS to view all the VPC records.
How can the organization meet the expectations of the auditor without compromising on the security of their AWS infrastructure?
A. The organization should create an IAM user with VPC full access but set a condition that will not allow to modify anything if the request is from any IP other than the organization's data center.
B. Create an IAM role which will have read only access to all EC2 services including VPC and assign that role to the auditor.
C. Create an IAM user who will have read only access to the AWS VPC and share those credentials with the auditor.
D. The organization should not accept the request as sharing the credentials means compromising on security.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
A Virtual Private Cloud (VPC) is a virtual network dedicated to the user's AWS account. The user can create subnets as per the requirement within a VPC. The VPC also works with IAM and the organization can create IAM users who have access to various VPC services. If an auditor wants to have access to the AWS VPC to verify the rules, the organization should be careful before sharing any data which can allow making updates to the AWS infrastructure. In this scenario it is recommended that the organization creates an IAM user who will have read only access to the VPC. Share the above mentioned credentials with the auditor as it cannot harm the organization. The sample policy is given below:
{
"Effect":"Allow", "Action": [ "ec2:DescribeVpcs", "ec2:DescribeSubnets",
"ec2: DescribeInternetGateways", "ec2:DescribeCustomerGateways", "ec2:DescribeVpnGateways",
"ec2:DescribeVpnConnections", "ec2:DescribeRouteTables", "ec2:DescribeAddresses",
"ec2:DescribeSecurityGroups", "ec2:DescribeNetworkAcls", "ec2:DescribeDhcpOptions",
"ec2:DescribeTags", "ec2:DescribeInstances"
],
"Resource":"*"
}
http://docs.aws.amazon.com/AmazonVPC/latest/UserGuide/VPC_IAM.html