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PECB Certified ISO 45001 Lead Auditor Exam
- Exam Number/Code : ISO-45001-Lead-Auditor
- Exam Name : PECB Certified ISO 45001 Lead Auditor Exam
- Questions and Answers : 213 Q&As
- Update Time: 2019-01-10
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NEW QUESTION: 1
Which of the following pairs of accounts would be analyzed together in the audit documentation?
A. Notes payable and notes receivable.
B. Accrued interest receivable and accrued interest payable.
C. Interest income and interest expense.
D. Notes receivable and interest income.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor would most likely analyze notes receivable and its related income
statement account, interest income, together.
Choice "B" is incorrect. Accrued interest payable would be analyzed along with notes payable; accrued
interest receivable would be analyzed along with notes receivable.
Choice "C" is incorrect. Notes payable would be analyzed along with interest payable and interest
expense; notes receivable would be analyzed along with interest income.
Choice "D" is incorrect. Interest income would be analyzed with notes receivable; interest expense would
be analyzed with notes payable.
NEW QUESTION: 2
次のうちどれがリスク選好を決定するための主要な基礎となるべきですか?
A. 上級管理職の意見
B. 業界ベンチマーク
C. 組織の目標
D. 独立監査結果
Answer: A
NEW QUESTION: 3
The AQL for a given sampling plan is 1% this means that
A. The average quality level of the plan is 1%.
B. All lots are 1% defective or better.
C. The producer takes a small risk of rejecting product which is 1% defective or better.
D. All accepted lots are 1% defective or better.
Answer: C
NEW QUESTION: 4
According to Cisco IOS Management Best Practices, which three attributes should be fulfilled in the Device Naming Convention? (Choose three.)
A. device type
B. name the device
C. device location
D. device hierarchy
E. identify the device
Answer: A,C,E