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NEW QUESTION: 1
What should be done when a voice broker calls "off" at the very instant the dealer hits the broker's price as
"mine" or "yours"?
A. The transaction should be concluded and the broker should inform both counterparties accordingly.
B. The deal should not be concluded and the broker should inform both counterparties accordingly.
C. The broker should immediately inform both counterparties that the deal will have to berenegotiated.
D. The dealer who hits the broker's price may decide whether the deal is done or not; the broker should inform both counterparties accordingly.
Answer: B

NEW QUESTION: 2
Part 1 "Test Techniques various"
As part of a risk analysis, technical risks are analyzed. Which TWO factors influence technical risk? 1 credit [K2]
A. Interfacing and integration issues
B. Damage to image
C. Complexity of technology
D. Frequency of use of the affected failure
E. Lack of reasonable workaround
Answer: A,C

NEW QUESTION: 3
Which of the following auditing procedures most likely would assist an auditor in identifying conditions and
events that may indicate substantial doubt about an entity's ability to continue as a going concern?
A. Reconciling the cash balance per books with the cut-off bank statement and the bank confirmation.
B. Comparing the entity's depreciation and asset capitalization policies to other entities in the industry.
C. Inspecting title documents to verify whether any assets are pledged as collateral.
D. Confirming with third parties the details of arrangements to maintain financial support.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Confirming with third parties the details of arrangements to provide or "maintain
(needed) financial support" is an audit procedure that may identify doubts about an entity's ability to
continue as a going concern.
Choice "A" is incorrect. Inspecting title documents provides evidence of ownership of assets but would not
necessarily identify conditions affecting an entity's ability to continue as a going concern.
Choice "C" is incorrect. Reconciling the cash balance per books with the cut-off bank statement and the
bank confirmation provides evidence of completeness and valuation, but would not necessarily identify
conditions affecting an entity's ability to continue as a going concern.
Choice "D" is incorrect. Comparing an entity's policies to other entities in the industry would not necessarily
identify conditions affecting an entity's ability to continue as a going concern.