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NEW QUESTION: 1
An auditor established a $60,000 tolerable misstatement for an asset with an account balance of
$1,000,000. The auditor selected a sample of every twentieth item from the population that represented
the asset account balance and discovered overstatements of $3,700 and understatements of $200. Under
these circumstances, the auditor most likely would conclude that:
A. The asset account is fairly stated because the tolerable misstatement exceeds the net of projected
actual overstatements and understatements.
B. There is an unacceptably high risk that the actual misstatements in the population exceed the tolerable
misstatement because the total projected misstatement is more than the tolerable misstatement.
C. The asset account is fairly stated because the total projected misstatement is less than the tolerable
misstatement.
D. There is an unacceptably high risk that the tolerable misstatement exceeds the sum of actual
overstatements and understatements.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Selection of every twentieth item results in a sample that is 5% (1/20 = .05) of the
population. The sample results indicate a net overstatement of $3,500 (= $3,700 $200), which is then
projected to the total population as $70,000 (= $3,500 / .05). (Alternatively, 3,500 × 20 = 70,000). Since the
projected misstatement of $70,000 exceeds the tolerable misstatement of $60,000, there is an
unacceptably high risk that the actual misstatement in the population will exceed the tolerable
misstatement.
Choice "B" is incorrect. Tolerable misstatement is compared to the projected misstatement, not to the
actual error in the sample.
Choices "C" and "D" are incorrect. The asset account is not fairly stated because the projected
misstatement exceeds the tolerable misstatement.

NEW QUESTION: 2
顧客は、製品クラスのカテゴリに基づいて収益を計上します。顧客のプロジェクトはすべて民間および政府機関によって資金提供されているため、総勘定元帳の収益を正確に報告するために、資金源に基づいてすべてのプロジェクトを分類することにしました。したがって、新しいクラスカテゴリを作成します
「資金源」とそれをすべてのプロジェクトに割り当てます。ただし、製品クラスのカテゴリに基づいてアカウンティングがまだ行われていることに気付きました。この問題の理由を特定します。 （最良の答えを選択する。）
A. 資金源クラスカテゴリはすべてのプロジェクトタイプに割り当てられます。
B. 資金源クラスカテゴリが「会計ソースとして利用可能」に対して有効になっていません。
C. 製品クラスカテゴリが「アカウンティングソースとして利用可能」に対して有効になっていません。
D. 資金源クラスカテゴリが「会計ソースとして利用可能」に対して有効になっています。
Answer: B
Explanation:
Explanation
Ref:
https://docs.oracle.com/en/cloud/saas/project-portfolio-management/19b/oapfm/project-foundation-configuration Topic - Manage Project Class Categories Setting Up Class Categories: Points to Consider Available as Accounting Source This option indicates if the class category is available as an accounting source so that Oracle Fusion Subledger Accounting can use the category to create mapping sets, account rules, journal line rules, and description rules.
Only one class category at a time is available as an accounting source in Oracle Fusion Subledger Accounting.
To change the class category that Oracle Fusion Subledger Accounting uses, deactivate the old class category and create a new one with a different date range.

NEW QUESTION: 3
다음 중 Amazon 탄성 계산 클라우드 인스턴스 메타 데이터에서 사용할 수 있는 범주는 무엇입니까?
두 가지 대답 선택
A. 인스턴스 ID
B. 버킷 장치 매핑
C. 탄성 하중 조절 건강 상태
D. 자동 확장 실행 구성
E. 버킷 ID
Answer: A,D