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Practice of Internal Auditing

  • Exam Number/Code : IIA-CIA-Part2
  • Exam Name : Practice of Internal Auditing
  • Questions and Answers : 213 Q&As
  • Update Time: 2019-01-10
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NEW QUESTION: 1
If bonds are initially sold at a discount and the effective-interest method of amortization is used:
A. Interest expense will be less than the cash interest payment each period.
B. Interest expense in the earlier periods will be less than interest expense in the later periods.
C. Interest expense in the earlier periods will be greater than interest expense in the later periods.
D. Interest expense will equal the cash interest payment each period.
Answer: B
Explanation:
Interest expense equals the carrying amount of the liability at the beginning of the period times the effective interest rate. The carrying amount of the liability equals the face amount of the bond minus the discount. As the discount is amortized over the life of the bond, the carrying amount increases, Consequently, the interest expense increases over the term of the bond.

NEW QUESTION: 2
Sie entwerfen eine Windows Store-Anwendung.
Sie müssen die Anwendung so gestalten, dass Benutzer Inhalte gemeinsam nutzen können, indem Sie zwei oder mehr Geräte miteinander verbinden, indem Sie die Geräte physisch miteinander verbinden.
Welche UX-Richtlinie (User Experience) für Windows Store-Anwendungen sollten Sie verwenden?
A. Geräteerkennung
B. Annäherungsgesten
C. Freigabe und Datenaustausch
D. Ortsbewusstsein
Answer: C

NEW QUESTION: 3
You have drawn a patch in your image. In the Paths palette, the path name is Work Path. What happens if you deselect Work Path and draw and new path?
A. The new path is added to Work Path.
B. A new path called Work Path 2 is created.
C. A single path component is created from all overlapping components.
D. The original Work Path is deleted, and the new path becomes Work Path.
Answer: D