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NEW QUESTION: 1
In using the work of a specialist, an auditor referred to the specialist's findings in the auditor's report. This
would be an appropriate reporting practice if the:
A. Auditor, as a result of the specialist's findings, adds an explanatory paragraph emphasizing a matter
regarding the financial statements.
B. Auditor understands the form and content of the specialist's findings in relation to the representations in
the financial statements.
C. Client is not familiar with the professional certification, personal reputation, or particular competence of
the specialist.
D. Auditor, as a result of the specialist's findings, decides to indicate a division of responsibility with the
specialist.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When expressing an unqualified opinion, the auditor generally will not refer to the
work or findings of a specialist. The auditor may, however, make reference to a specialist in an explanatory
paragraph if such a reference will facilitate understanding of the explanatory paragraph or of the departure
from an unqualified opinion.
Choice "A" is incorrect. Lack of client familiarity with the specialist does not affect the auditor's report. Also,
it is the auditor (not the client) who must be satisfied regarding the specialist's qualifications.
Choice "C" is incorrect. The auditor must understand the form and content of the specialist's findings in
relation to the representations in the financial statements to be able to review the specialist's work.
However, this does not affect whether or not the auditor refers to the specialist in the auditor's report.
Choice "D" is incorrect. An auditor should not divide responsibility for the audit with a specialist. Further,
making reference to the specialist in an unmodified unqualified report generally is inappropriate.

NEW QUESTION: 2
Ann, the security administrator, received a report from the security technician, that an unauthorized new user account was added to the server over two weeks ago. Which of the following could have mitigated this event?
A. Risk likelihood assessment
B. Routine log audits
C. Separation of duties
D. Job rotation
Answer: B
Explanation:
Explanation/Reference:
Explanation:
When a new user account is created, an entry is added to the Event Logs. By routinely auditing the event logs, you would know that an account has been created.

NEW QUESTION: 3

A. Option A
B. Option B
C. Option D
D. Option C
Answer: B
Explanation:
http://www.howtogeek.com/224826/how-to-become-a-windows-insider-and-test-new-windows-10-features/