C_SAC_2202 Exam Questions and Answers

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C_SAC_2202 - SAP Certified Application Associate - SAP Analytics Cloud

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NEW QUESTION: 1
An auditor analyzes repairs and maintenance accounts primarily to obtain evidence in support of the audit
assertion that all:
A. Noncapitalizable expenditures for repairs and maintenance have been properly charged to expense.
B. Expenditures for property and equipment have not been charged to expense.
C. Noncapitalizable expenditures for repairs and maintenance have been recorded in the proper period.
D. Expenditures for property and equipment have been recorded in the proper period.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Analysis of repairs and maintenance expense provides assurance with regard to
management's assertion that expenditures for property and equipment have been capitalized and have not
been charged to expense.
Choice "A" is incorrect. Analysis of repairs and maintenance accounts provides limited evidence about the
appropriate cutoff of transactions for the period.
Choice "B" is incorrect. Analysis of repairs and maintenance accounts does not provide evidence about
the appropriate cutoff of expenditures for property and equipment.
Choice "C" is incorrect. Analysis of capitalized expenditures might help identify noncapitalizable
expenditures, which were capitalized erroneously.

NEW QUESTION: 2
Within change management, winch of the following ensures functions are earned out by multiple employees?
A. Separator of duties
B. Job rotation
C. Least privilege
D. Mandatory vacation
Answer: C

NEW QUESTION: 3
A written client representation letter most likely would be an auditor's best source of corroborative
information of a client's plans to:
A. Settle an outstanding lawsuit for an amount less than the accrued loss contingency.
B. Discontinue a line of business.
C. Terminate an employee pension plan.
D. Make a public offering of its common stock.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. A written client representation letter should include representations regarding
matters that may affect recognition, measurement, and disclosure. Management's plans to discontinue a
line of business may affect financial statement disclosure, since the results of operations of a component
classified as "held for sale" would be reported separately in the income statement under "discontinued
operations."
Choice "A" is incorrect. A client's plan to terminate an employee pension plan would not affect recognition,
measurement, or disclosure in the current period financial statements.
Choice "B" is incorrect. A client's plans to make a public offering of its common stock would not affect
recognition, measurement, or disclosure in the current period financial statements.
Choice "C" is incorrect. A letter from the client's attorney most likely would be an auditor's best source of
corroborative information of a client's plans to settle an outstanding lawsuit for an amount less than the
accrued loss contingency.

NEW QUESTION: 4
デスクトップに複数のタイムゾーンを表示できる必要があります。あなたは何をするべきか?
A. コンピュータの日付と時刻のプロパティを変更します。
B. システムとセキュリティの設定を変更します。
C. デュアルディスプレイを設定します。
D. 複数の時計ガジェットを追加します。
Answer: B


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