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NEW QUESTION: 1
All of the following are major factors in meeting legal compliances with a Document Management System (DMS) EXCEPT:
A. alterability requirements.
B. service level agreements.
C. audit trails.
D. retention periods.
Answer: B

NEW QUESTION: 2
In evaluating the reasonableness of an accounting estimate, an auditor would be least likely to use which
of the following approaches?
A. Review and test the process used to develop the estimate.
B. Develop an independent expectation of the estimate.
C. Review subsequent events or transactions occurring prior to audit completion.
D. Review the minutes of board of directors and shareholder meetings for discussion of the estimate.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Even if estimates were discussed during board meetings and/or shareholder
meetings, it is unlikely that review of such discussion would provide evidence that the estimate is
reasonable.
Choices "A", "B", and "C" are incorrect. Reviewing subsequent events, developing an independent
expectation, and reviewing and testing the process used to develop the estimate are all appropriate
methods used to evaluate the reasonableness of an accounting estimate.

NEW QUESTION: 3
Refer to the exhibit.

Site A and site B have a 3-hour time difference. An administrator has time-of-day routing configured at site A and site
B for all incoming calls to the main phone number, DN 8000. Two hunt pilots with the same DN are configured with the time periods of site A and B.
Which Statement about the incoming calls is true?
A. Incoming calls to hunt pilot 8000 on Saturday are answered by the site A IP phone.
B. Incoming calls to hunt pilot 8000 on Wednesday after 1500 PST are answered by the site B IP phone.
C. Incoming calls to hunt pilot 8000 on Sunday are answered by the site B IP phone
D. Incoming calls to hunt pilot 8000 on Saturday after 17:00 PST are answered by the site A and site B IP phones.
Answer: B