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NEW QUESTION: 1
Which of the following procedures would an auditor most likely perform to obtain assurance that
slowmoving and obsolete items included in inventories are properly identified?
A. Testing shipping and receiving cutoff procedures.
B. Tracing inventory observation test counts to perpetual listings.
C. Confirming inventories at locations outside the entity's premises.
D. Examining an analysis of inventory turnover.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Examining an analysis of inventory turnover helps identify slow-moving, excess,
defective, and obsolete items included in inventories. In order for inventory to be properly valued, these
items may need to be written down.
Choice "A" is incorrect. Testing shipping and receiving cutoff provides evidence regarding completeness of
inventory and rights and obligations related to inventory, but it does not provide evidence regarding the
identification and valuation of slow-moving and obsolete items.
Choice "B" is incorrect. Confirming inventories at locations outside the entity's premises provides evidence
regarding existence and completeness of inventory, but it does not provide evidence regarding the
identification and valuation of slow-moving and obsolete items.
Choice "D" is incorrect. Tracing inventory observation test counts to perpetual listings provides evidence
regarding the completeness of inventory, but it does not provide evidence regarding the identification and
valuation of slow-moving and obsolete items.

NEW QUESTION: 2
次の展示に示すように、VM1という名前のオンプレミス仮想マシンが構成されています。

A. Add-AzureRmVhdを実行し、宛先としてblobサービスコンテナーを指定します。
B. バックアップ（ボリュームシャドウコピー）統合サービスを削除します。
C. VM1の一般化
D. Add-AzureRmVhdを実行し、宛先としてファイル共有を指定します。
E. メモリの量を16 GBに減らします。
Answer: B

NEW QUESTION: 3

A. Option A
B. Option C
C. Option B
D. Option D
Answer: A