Questions and Answers: 166
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NEW QUESTION: 1
An auditor compared the current-year gross margin with the prior-year gross margin to determine if cost of
sales is reasonable. What type of audit procedure was performed?
A. Test of transactions.
B. Test of details.
C. Analytical procedures.
D. Test of controls.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Analytical procedures are evaluations of financial information made by a study of
plausible relationships among data, and they include comparisons between current year and prior year
financial information.
Choice "A" is incorrect. Tests of transactions involve selecting specific transactions and evaluating whether
they were properly recorded. Comparing current year and prior year gross margin would not provide
information regarding specific transactions.
Choice "C" is incorrect. Tests of controls are performed to evaluate the effectiveness of controls.
Comparing current year and prior year gross margin would not provide information regarding controls.
Choice "D" is incorrect. Test of details are audit procedures used to gather evidence to support specific
account balances. Comparing current year and prior year gross margin does not provide much information
regarding specific account balances, although it might identify an account balance worthy of further
consideration.
NEW QUESTION: 2
The core idea of convolutional neural network?
A. Local perception
B. Fully connected
C. Parameter sharing
D. 0 padding
Answer: A,C
NEW QUESTION: 3
A technician has installed an additional CPU into a server, but now the server is failing to pass POST. After verifying the CPU speed and multiplier, which of the following does the technician need to check for potential causes?
A. ECC
B. CAS
C. Bus size
D. Stepping
Answer: D