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NEW QUESTION: 1
An auditor plans to apply substantive tests to the details of asset and liability accounts as of an interim
date rather than as of the balance sheet date. The auditor should be aware that this practice:
A. Potentially increases the risk that errors that exist at the balance sheet date will not be detected.
B. Should be especially considered when there are rapidly changing economic conditions.
C. Presumes that the auditor will reperform the tests as of the balance sheet date.
D. Eliminates the use of certain statistical sampling methods that would otherwise be available.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, as it is possible that errors will occur between the date of interim testing and
the balance sheet date. For this reason, the auditor generally selects for interim examination only accounts
that are reasonably predictable with respect to amount, relative significance, and composition, and must
also identify procedures sufficient to extend interim conclusions to year-end.
Choice "A" is incorrect. The use of statistical sampling methods is not affected by the timing of audit
procedures.
Choice "B" is incorrect. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, but it does not require all such tests to be reperformed. Instead, the auditor
should perform procedures designed to extend the interim conclusions to year-end. Such procedures
should be less in scope than the initial procedures performed at interim; otherwise, it would make more
sense to have simply applied the more extensive tests at year-end in the first place.
Choice "C" is incorrect. Generally, accounts selected for interim examination should be reasonably
predictable with respect to amount, relative significance, and composition. Rapidly changing economic
conditions might affect the valuation, significance, or composition of certain assets or liabilities, and
therefore would make testing at interim less likely.

NEW QUESTION: 2


FCoE traffic from C200-1 on VSAN 13 is not being switched through the network. Which statement explains the cause of the problem?
A. The vFC on N5K2 that is associated with VSAN 13 is in the wrong port mode.
B. VLAN 1013 on N5K2 is not allowed on the LAN.
C. The LAN switchport on N5K2 must be configured as a trunk.
D. The M1 card on the Nexus 7000 switch does not support FCoE.
Answer: D

NEW QUESTION: 3
Refer to the exhibit.

Which option describes how this Cisco IOS SIP gateway, with an analog phone attached to its FXS port, handles an incoming informational SIP 180 response message without SDP?
A. It will terminate the call because this is an unsupported message format.
B. It will do nothing because the message is informational.
C. It will take the FXS port offhook.
D. It will enable early media cut-through.
E. It will generate local ring back.
Answer: E
Explanation:
Explanation
The Session Initiation Protocol (SIP) feature allows you to specify whether 180 messages with Session Description Protocol (SDP) are handled in the same way as 183 responses with SDP. The 180 Ringing message is a provisional or informational response used to indicate that the INVITE message has been received by the user agent and that alerting is taking place. The 183 Session Progress response indicates that information about the call state is present in the message body media information. Both 180 and 183 messages may contain SDP, which allows an early media session to be established prior to the call being answered.
Prior to this feature, Cisco gateways handled a 180 Ringing response with SDP in the same manner as a 183 Session Progress response; that is, the SDP was assumed to be an indication that the far end would send early media. Cisco gateways handled a 180 response without SDP by providing local ringback, rather than early media cut-through. This feature provides the capability to ignore the presence or absence of SDP in 180 messages, and as a result, treat all 180 messages in a uniform manner. The SIP-Enhanced 180 Provisional Response Handling feature allows you to specify which call treatment, early media or local ringback, is provided for 180 responses with SDP.
Reference:
http://www.cisco.com/c/en/us/td/docs/ios/voice/cube/configuration/guide/vb_book/vb_book/vb_1506.html

NEW QUESTION: 4
Multiple RMAN sessions are connected to the database instance. Examine the following output when backup commands are running in server sessions: What could have helped you to correlate server sessions with channels?

A. Set the DEBUG ON in the RMAN script
B. Specify the command ID in the RMAN script
C. Implement RMAN multiplexing
D. Use a tag with the RMAN BACKUP command
Answer: B

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