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NEW QUESTION: 1
In a binomial tree lattice, at each step the underlying price can move up by a factor of u = 1.1 or down by a factor of . The continuously compounded risk free interest rate over each time step is 1% and there are no dividends paid on the underlying. The risk neutral probability for an up move is:
A. 0.5292
B. 0.5290
C. 0.5288
D. 0.5286
Answer: C
NEW QUESTION: 2
You have the following Azure policy.
A. prevents HTTPS traffic to new Azure Storage accounts when the accounts are accessed over the internet
B. ensures that all traffic to new Azure Storage accounts is encrypted
C. prevents all HTTP traffic to wasting Azure Storage accounts
D. ensures that at) data for new Azure Storage accounts is encrypted at rest
Answer: D
NEW QUESTION: 3
ITシステムで処理される情報の適切な制御を確保するために、セキュリティ保護は主に以下に基づいている必要があります。
A. 全体的なITキャパシティと運用上の制約
B. 確立されたガイドライン
C. 効率的な技術処理の考慮事項
D. 分類レベルと一致する基準
Answer: B
NEW QUESTION: 4
In evaluating the adequacy of the allowance for doubtful accounts, an auditor most likely reviews the
entity's aging of receivables to support management's financial statement assertion of:
A. Valuation and allocation.
B. Existence.
C. Completeness.
D. Rights and obligations.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. In evaluating the adequacy of the allowance for doubtful accounts, an auditor most
likely reviews the entity's aging of receivables to support the assertion of valuation and allocation (i.e., to
determine whether the allowance for doubtful accounts properly adjusts the receivables balance to net
realizable value).
Choice "A" is incorrect. Evaluating the adequacy of the allowance for doubtful accounts does not pertain to
existence. To support the assertion of existence, an auditor would most likely confirm accounts
receivable.
Choice "C" is incorrect. An auditor would trace from shipping records to the sales journal and the accounts
receivable ledger to determine if all shipments were properly recorded as sales (completeness assertion).
Choice "D" is incorrect. The assertion of rights and obligations relating to accounts receivable would be
supported by examining appropriate supporting documentation, not by evaluating the allowance for
doubtful accounts.
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