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NEW QUESTION: 1
When setting up an AdWords account, choose your currency and permanent time zone carefully because:
A. These cannot be changed once you've set up your account.
B. By default, ads are only served in the same time zones as indicated in your account.
C. Time zone and currency will impact ad position.
D. Ads are only served in countries using the same currency as your account.
Answer: C

NEW QUESTION: 2
Which process has the intent to ensure that the available supply of processing power matches the business demands, both now and in the future?
A. Availability management
B. Capacity management
C. Service continuity management
D. Budgeting and accounting for services
Answer: B

NEW QUESTION: 3
The likelihood of assessing control risk too high is the risk that the sample selected to test controls:
A. Contains proportionately fewer monetary errors or deviations from prescribed internal controls than
exist in the balance or class as a whole.
B. Contains misstatements that could be material to the financial statements when aggregated with
misstatements in other account balances or transactions classes.
C. Does not support the auditor's planned assessed level of control risk when the true operating
effectiveness of internal control justifies such an assessment.
D. Does not support the tolerable error for some or all of management's assertions.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The risk of assessing control risk too high is the risk that the assessed level of
control risk based on the sample is greater than the true risk based on the actual operating effectiveness
of the control.
Choice "B" is incorrect. Tests of controls are not designed to directly detect misstatements. Tests of
controls directed toward the operating effectiveness of an internal control are concerned with how the
control was applied, the consistency with which it was applied during the audit period, and by whom it was
applied.
Choice "C" is incorrect. The risk that the sample contains proportionately fewer monetary errors or
deviations than exist in the class as a whole is the risk of assessing control risk too low.
Choice "D" is incorrect. Tolerable misstatements (errors) are related to the results of substantive tests of
details, not tests of controls.