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NEW QUESTION: 1
In establishing the existence and ownership of a long-term investment in the form of publicly-traded stock,
an auditor should inspect the securities or:
A. Correspond with the investee company to verify the number of shares owned.
B. Determine that the investment is carried at the lower of cost or market.
C. Inspect the audited financial statements of the investee company.
D. Confirm the number of shares owned that are held by an independent custodian.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The auditor would confirm the number of shares held by an independent custodian
to establish the existence and ownership of a long-term investment in publicly traded securities.
Choice "A" is incorrect. The investee company may not have timely information regarding the ownership of
its stock.
Choice "B" is incorrect. Inspection of the audited financial statements of the investee company does not
provide evidence about ownership of the securities.
Choice "D" is incorrect. Determination that the investment is carried at the proper market value provides
assurance about valuation and about appropriate presentation and disclosure in the financial statements.
NEW QUESTION: 2
Which traffic can match a firewall policy's "Services" setting? (Choose three.)
A. DNS
B. RSS
C. HTTP
D. HTTPS
E. SSL
Answer: A,C,D
NEW QUESTION: 3
The command structure of the FortiGate CLI consists of commands, objects, branches, tables, and parameters. Which of the following items describes user?
A. A table.
B. An object.
C. A command.
D. A parameter.
Answer: B
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