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NEW QUESTION: 1
What is the correct hand placement when spotting the dumbbell fly exercise?
A. Hands held at your sides in a ready position, with your elbows flexed at a 45-degree angle.
B. Close to the dumbbells or wrists of your client without touching them.
C. Maintaining contact behind your clients elbows on the descent of the dumbbells.
D. Close to your clients biceps without touching them.
Answer: B
NEW QUESTION: 2
A. Option B
B. Option A
Answer: B
NEW QUESTION: 3
あなたはDynamics 365管理者です。
営業マネージャーは、営業担当者の目標を26,000.00ドルから20,000.00ドルに変更します。
ただし、通貨記号は$から？に変わります。他のマネージャーはこの問題を経験していません。
セールスマネージャーの通貨記号を修正する必要があります。
何を変えるべきですか？
A. 設定の通貨
B. システム設定の通貨表示オプション
C. 個人オプションの現在の形式
D. 個人オプションのデフォルト通貨
Answer: D
NEW QUESTION: 4
When obtaining an understanding of an entity's internal controls, an auditor should concentrate on the
substance of the controls rather than their form because:
A. The procedures may be operating effectively but may not be documented.
B. Management may establish appropriate procedures but not enforce compliance with them.
C. Management may implement procedures whose costs exceed their benefits.
D. The procedures may be so inappropriate that no reliance is contemplated by the auditor.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. "Substance over form" concerns relate to controls that appear on the surface to exist
but in reality are not operating effectively. When obtaining an understanding of a client's internal controls,
an auditor should concentrate on the substance of controls rather than the form because even when
appropriate procedures are established, management may not enforce compliance.
Choice "A" is incorrect. "Substance over form" concerns relate to controls that appear on the surface to
exist but in reality are not operating effectively. Procedures that are operating effectively, even if they are
not documented, do not illustrate this situation.
Choice "C" is incorrect. The auditor should first obtain an understanding of the controls in order to
determine whether the controls are appropriate or inappropriate. The auditor would not focus at all on
controls deemed to be inappropriate.
Choice "D" is incorrect. While the cost-benefit of internal control is of concern to management in the design
of the system, it plays no role in the auditor's attempt to gain an understanding of internal controls.
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