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NEW QUESTION: 1
Which of the following best describes the auditor's responsibility with respect to fair values?
A. The auditor should make fair value measurements and disclosures in accordance with GAAP and
should identify and support any significant assumptions used.
B. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that
fair value measurements and disclosures are in conformity with GAAP.
C. The auditor should determine whether management has the intent and ability to carry out courses of
action that may affect fair values.
D. The auditor should assess the risk of material misstatement of fair value measurements.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The auditor's overall responsibility is to obtain sufficient appropriate audit evidence
to provide reasonable assurance that fair value measurements and disclosures are in conformity with
GAAP.
Choice "A" is incorrect. While it is true that the auditor should determine whether management has the
intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating
fair value measurements and not the best description of the auditor's overall responsibility.
Choice "B" is incorrect. While it is true that the auditor should assess the risk of material misstatement of
fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is
not the best representation of the auditor's overall responsibility.
Choice "D" is incorrect. Management (and not the auditor) should make fair value measurements and
disclosures in accordance with GAAP and should identify and support any significant assumptions used.

NEW QUESTION: 2
HOTSPOT
You are developing the following classes named:
Class1

Class2

Class3

All of the classes will be part of a single assembly named Assembly.dll. Assembly.dll will be used by multiple applications.
All of the classes will implement the following interface, which is also part ofAssembly.dll:
public interface Interface1
{
void Method1(decimal amount);
void Method2(decimal amount);
}
You need to ensure that the Method2 method for the Class3 class can be executed only when instances of the class are accessed through the Interface1 interface. The solution must ensure that calls to the Method1 method can be made either through the interface or through an instance of the class.
Which signature should you use for each method? (To answer, select the appropriate signature for each method in the answer area.)
Hot Area:

Answer:
Explanation:

NEW QUESTION: 3
Which three tasks can be accomplished using VMware vSphere Update Manager? (Choose three.)
A. upgrading VMware vCenter Server
B. patching / updating ESXi Hosts
C. upgrading VMware Tools inside of Virtual Machines
D. upgrading ESXI Hosts
E. installing VMware Tools
Answer: B,D,E
Explanation:
Explanation
Update Manager enables centralized, automated patch and version management for VMware vSphere and
offers support for VMware ESX/ESXi hosts, virtual machines, and virtual appliances.
With Update Manager, you can perform the following tasks:
References:

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