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NEW QUESTION: 1
What is the most likely course of action that an auditor would take after determining that performing
substantive tests on inventory will take less time than performing tests of controls?
A. Perform only tests of controls on inventory.
B. Assess control risk at a low level.
C. Perform both tests of controls and substantive tests on inventory.
D. Perform only substantive tests on inventory.
Choice "C" is correct. If it would take less time to perform substantive tests than it would to perform tests of
controls, and if there is no other reason to test controls (i.e., if there is not a high degree of electronic
processing), the auditor would not be likely to test controls.
Choice "A" is incorrect. In order to assess control risk at a low level, tests of controls would need to be
performed. However, if it is more efficient to perform substantive tests, the auditor would not be likely to
Choice "B" is incorrect. If it would take less time to perform substantive tests than it would to perform tests
of controls, and if there is no other reason to test controls (i.e., if there is not a high degree of electronic
processing), the auditor would not be likely to test controls.
Choice "D" is incorrect. Substantive procedures are always be necessary for all assertions relevant to
material transaction classes, account balances, and disclosures. Assuming inventory is material, tests of
controls alone would not be sufficient.
NEW QUESTION: 2
A. Option C
B. Option E
C. Option B
D. Option D
E. Option A
A: With the release of Social Cloud we got to use many different features of Windows Azure Mobile Services including Push Notifications. As a long time developer of mobile apps, leveraging push notifications is a great way to stay connected and engaged with your customers and Azure Mobile Services makes it really easy to implement without having the headache of deploying server infrastructure.
C: The Mobile Apps feature of Azure App Service uses Azure Notification Hubs to send pushes, so you will be configuring a notification hub for your mobile app.
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