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NEW QUESTION: 1
If the objective of a test of details is to detect overstatements of sales, the auditor should trace transactions
from the:
A. Sales journal to the cash receipts journal.
B. Source documents to the accounting records.
C. Cash receipts journal to the sales journal.
D. Accounting records to the source documents.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If the objective of a test of details is to detect overstatements of sales (existence
assertion), the auditor should trace transactions from the accounting records (i.e., sales journal) to the
source documents (e.g., customer order, sales order, shipping documents, etc.).
Choices "A" and "C" are incorrect. Tracing from the supporting documents to the accounting records gives
assurance as to the completeness assertion (all sales are properly included).
Choice "B" is incorrect. Tracing from the sales journal to the cash receipts journal only shows whether
cash has been received for the sale. Failure to find a related cash receipt may indicate simply that the sale
was made on account.
NEW QUESTION: 2
Plan access restrictions control the situations in which an individual compensation plan is available for allocations or contributions by a line manager or worker, and regulate a user's ability to create, update, or discontinue allocations or contributions under the plan. What are three common decisions to make about plan access? (Choose three.)
A. if there should be a time period in which a user can create, update, or discontinue allocations or contributions
B. if there should be a "white list" name criteria for access to the plan
C. If the plan is going to require updates that are driven by business users in the time frame of the next payroll cycle
D. If user access should be based on career levels or earnings thresholds
E. whether or not to restrict access to the plan at all
F. if plan access should be related to HR actions
Answer: A,E,F
Explanation:
Reference:
http://docs.oracle.com/cd/E25054_01/fusionapps.1111/e20376/F642623AN4283B.htm
NEW QUESTION: 3
Universal Containers has a requirement to query all Account records within Salesforce that were updated in the last 24 hours and download those Accounts to their data warehouse on a nightly basis. They expect the volume of records to be between 500-1500 records per day.What three techniques should an Architect consider?Choose 3 answers
A. Leverage the Salesforce Data Replication API getUpdated() operation to retrieve Accounts records updated within the last 24 hours.
B. Leverage a time-based workflow action to trigger an account outbound message notification for all records updated within the last 24 hours.
C. Leverage the REST API / sObjects / Account / updated URI to retrieve Accounts records updated within the last 24 hours.
D. Leverage the Enterprise WSDL getUpdated() operation to retrieve Account records updated within the last 24 hours.
E. Leverage a third party tool ETL with a dynamic changing SOQL to retrieve Accounts updated within the last 24 hours.
Answer: A,D,E
NEW QUESTION: 4
A customer owns a small business. The business has 20 client computers. The business does not have an IT department.
The customer wants to deploy Microsoft Office 2010 to all of its client computers, but wants to minimize
the amount of administrative effort required to manage and maintain the Office 2010 products.
You need to recommend an Office 2010 solution for the customer.
What should you recommend?
A. Office Standard 2010
B. Office Professional Plus 2010
C. Office Home and Student 2010
D. Office Professional 2010
E. Office Home and Business 2010
F. Office Professional Academic 2010
G. Office Starter 2010
H. Office 365
Answer: H
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