ISTQB ISTQB-CTFL Q&A - in .pdf

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NEW QUESTION: 1
A wireless client has a browser with a manually configured proxy. The Cisco WLC v7.0 has been configured for basic WLAN Layer 3 web pass through with the remaining default configuration. Which two statements are true when the client attempts to connect to a WLAN for guest access using web authentication? (Choose two.)
A. The WLC allows access if the client is requesting a globally resolvable DNS address.
B. The WLC allows access if it is configured for WebAuth Proxy.
C. Access requires DHCP with option 150.
D. Access requires DHCP with option 252.
E. The WLC allows access for a client request to ports 80 or 8080 only.
Answer: B,D

NEW QUESTION: 2
Net credit sales total $355,000. The beginning accounts receivable balance was $15,000 and the ending accounts receivable balance is currently $21,000. Assuming a 365-day year, what is the average number of days required to collect accounts receivable?
A 17 55
B. 18.51
C. 19.72
Answer:
Explanation:
B
Explanation: The average number of days required to collect accounts receivable is determined by dividing 365 (days) by the turnover rate. The turnover rate is $355,000/$18,000 = 19.72. When 365 days is divided by 19.72, the average number of days for collections (365 days/19.72) equals 18.51 days.

NEW QUESTION: 3
Which of the following statements is correct concerning the use of negative confirmation requests?
A. Negative confirmation requests are effective when understatements of account balances are
suspected.
B. Unreturned negative confirmation requests indicate that alternative procedures are necessary.
C. Unreturned negative confirmation requests rarely provide significant explicit evidence.
D. Negative confirmation requests are effective when detection risk is low.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Although returned negative confirmations may provide evidence about the financial
statement assertions, unreturned negative confirmation requests do not provide explicit evidence that the
intended third parties received the confirmation requests and verified that the information contained in
them is correct.
Choice "B" is incorrect. Negative confirmation requests may be used when the combined assessed level of
inherent and control risk is low, which would generally imply that a somewhat higher level of detection risk
could be accepted.
Choice "C" is incorrect. Alternative procedures are necessary only for unreturned positive confirmation
requests. Unreturned negative confirmation requests generally imply that the respondent agrees with the
stated balance.
Choice "D" is incorrect. Accounts receivable confirmations in general provide little assurance when
understatements of account balances are suspected, since recipients have a vested interest in not
reporting such understatements.

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