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NEW QUESTION: 1
Smith, a retail sales manager, wants to decrease the level of cash register over-and-short discrepancies among his sales team. According to behaviorist theories, which of the following options would be the most effective way for Smith to encourage his team members to keep their cash drawers in balance?
A. Publicly call out and criticize employees whose cash drawers are over or short
B. Offer a bonus to anyone whose drawer reconciles perfectly for sixty days.
C. Take away an hour of paid time off for each time the drawer is over or short.
D. Demote employees who continue to have reconciliation discrepancies
Answer: B
NEW QUESTION: 2
This question will represent a statement, question, excerpt, or comment taken from various parts of an
auditor's documentation file. Letter choices A-P represent a list of the likely sources of the statement,
question, excerpt, or comment. Select, as the best answer for each item, the most likely source. Select
only one source for each item. The company considers the decline in value of equity securities classified
as available-for-sale to be temporary.
A. Accounts receivable confirmation request.
B. Report on the application of accounting principles.
C. Audit inquiry letter to legal counsel.
D. Request for bank cutoff statement.
E. Predecessor auditor's communication with successor auditor.
F. Successor auditor's communication with predecessor auditor.
G. Auditor's communication to those charged with governance (other than with respect to significant
deficiencies in internal control).
H. Explanatory paragraph of an auditor's report on financial statements.
I. Lawyer's response to audit inquiry letter.
J. Management representation letter.
K. Communication from those charged with governance to the auditor.
L. Letter for underwriters.
M. Auditor's communications on significant deficiencies in internal control.
N. Practitioner's report on management's assertion about an entity's compliance with specified
requirements.
O. Auditor's engagement letter.
P. Partner's engagement review notes.
Answer: J
Explanation:
Explanation/Reference:
Explanation:
Choice "N" is correct. Management's discussion regarding the temporary nature of a decline in the value of
equity securities provides information regarding recognition, measurement, and disclosure, and would be
included in the management representation letter.
NEW QUESTION: 3
A case worker is going to assign a nominee to a case. The nominee is not yet registered in Curam. By default, the nominee will be registered as which of the following participant types?
A. Information provider
B. Person
C. Prospect person
D. Representative
E. External party
Answer: D
NEW QUESTION: 4
There are three events A. B and C one of which must happen. At a time only one can happen. The odds
are 8 to 3 against A, 5 to 2 against B, find the odds against C.
A. 34:77
B. 34:43
C. 3:8
D. 43:34
E. 43:77
Answer: D