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NEW QUESTION: 1
In evaluating the reasonableness of an accounting estimate, an auditor would be least likely to use which
of the following approaches?
A. Review subsequent events or transactions occurring prior to audit completion.
B. Review the minutes of board of directors and shareholder meetings for discussion of the estimate.
C. Develop an independent expectation of the estimate.
D. Review and test the process used to develop the estimate.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Even if estimates were discussed during board meetings and/or shareholder
meetings, it is unlikely that review of such discussion would provide evidence that the estimate is
reasonable.
Choices "A", "B", and "C" are incorrect. Reviewing subsequent events, developing an independent
expectation, and reviewing and testing the process used to develop the estimate are all appropriate
methods used to evaluate the reasonableness of an accounting estimate.

NEW QUESTION: 2
The IAD using FXO provides 1:1 (one FXS fixed FXO) escape function when power is off. ()
A. FALSE
B. TRUE
Answer: B

NEW QUESTION: 3

A. Option A
B. Option C
C. Option B
D. Option D
Answer: C
Explanation:
The SQL Server Database Engine resource DLL determines whether the detected health status is a condition for failure using the FailureConditionLevel property. The FailureConditionLevel property defines which detected health statuses cause restarts or failovers. Multiple levels of options are available, ranging from no automatic restart or failover to all possible failure conditions resulting in an automatic restart or failover.
References: https://docs.microsoft.com/en-us/sql/sql-server/failover-
clusters/windows/failover-policy-for-failover-cluster-instances

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