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NEW QUESTION: 1
You are the project manager at a manufacturer of electronic components. Your company had been a long time market leader in electronic components distribution industry. However, in recent years, the Internet has transformed the competitive landscape. As a result company's market share has been eroding.
Hence, your current project involves implementing the company's internet strategies to best exploit these altered dynamics and increase the company's market share. You are in the project planning process, and are personally estimating the time needed for each activity. Once you've created the overall project estimate. You commit to completing the project deliverables to this date. Which of the following BEST explains why this is the INCORRECT way to estimate the schedule?
A. The estimates should have been created by management
B. The estimates should have come form the project team members
C. The estimate should have accounted for the market dynamics and timing requirements
D. The project sponsor should have been actively involved in producing the estimates
Answer: B
NEW QUESTION: 2
Welche der folgenden Steuerelemente würde MOST bei der Bewertung von Datenbankverwaltungspraktiken die Datenintegrität effektiv unterstützen?
A. Systembearbeitungsprüfungen
B. Die Systemverarbeitungsausgabe ist ausgeglichen, um die Gesamtsummen zu steuern
C. Vom System generierte doppelte Transaktionsberichte
D. Benutzerzugriffskontrollen
Answer: A
NEW QUESTION: 3
An auditor who discovers that client employees have committed an illegal act that has a material effect on
the client's financial statements most likely would withdraw from the engagement if:
A. The illegal act is a violation of generally accepted accounting principles.
B. The illegal act was committed during a prior year that was not audited.
C. The auditor has already assessed control risk at a high level.
D. The client does not take the remedial action that the auditor considers necessary.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor may conclude that withdrawal is necessary if the client does not take the
remedial action that the auditor considers necessary in the circumstances, even when the illegal act is not
material to the financial statements.
Choice "A" is incorrect. Whether or not the illegal act is a violation of GAAP does not determine the need to
withdraw from the engagement.
Choice "C" is incorrect. An illegal act committed in the prior year would not necessarily cause an auditor to
withdraw from a current engagement.
Choice "D" is incorrect. Assessment of control risk at a high level would cause an auditor to modify the
nature, timing, or extent of audit procedures, but would not cause withdrawal from an engagement.