NCARB Project-Planning-Design Q&A - in .pdf

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NEW QUESTION: 1
Which of the following audit procedures most likely would assist an auditor in identifying conditions and
events that may indicate substantial doubt about an entity's ability to continue as a going concern?
A. Reading the minutes of meetings of the stockholders and the board of directors.
B. Reviewing lease agreements to determine whether leased assets should be capitalized.
C. Comparing the market value of property to amounts owed on the property.
D. Inspecting title documents to verify whether any assets are pledged as collateral.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor should examine any evidence that appears contrary to the basic
principle of going concern. Reviewing the minutes from stockholder and board of director meetings is one
procedure that is used in this regard.
Choice "B" is incorrect. Comparison of the market value of property to amounts owed on the property
determines its net value, but would not necessarily indicate a going concern issue.
Choice "C" is incorrect. Reviewing lease agreements to determine whether leased assets should be
capitalized is important in evaluating the financial statements, but it would not provide evidence of going
concern issues.
Choice "D" is incorrect. Inspecting title documents to verify whether any assets are pledged as collateral
provides information regarding presentation and disclosure, but would not provide evidence of going
concern issues.

NEW QUESTION: 2
Which of the following feature is correct about the OceanStor V3 volume mirroring? (Multiple choice.)
A. You can configure a volume mirror for external LUNs or configure external LUNs as mirror copies.
B. The amount of data actually stored on a LUN is 2G, the total copy of the data is 4G. A volume image is
created for the LUN, the LUN is mirrored when the copy is generated during system creation.
C. After creating a mirrored volume for a normal LUN, the server read-write IO results in a change as a
result of internal information exchange.
D. When configuring volume mirroring, mirror copies are required from different disk domains.
Answer: A,D

NEW QUESTION: 3
조직의 아웃소싱 서비스에 대한 컴플라이언스 감사를 수행 할 때 다음 중 주요 참여 목표는 무엇입니까?
A. 서비스 품질을 보호하기 위해 공급자가 적절한 내부 통제를 갖도록 합니다.
B. 조직에 적절한 지식과 리소스가 내부에 없는지 확인
C. 제공된 서비스의 효율성, 효과, 경제 및 충분 성을 평가합니다.
D. 공급자가 계약 및 규제 요구 사항을 준수하는지 평가합니다.
Answer: D

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