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Exam Code: H31-132 (Updated 60 Q&As)
Exam Name: HCSP-PM V1.0
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NEW QUESTION: 1
An engineer is using WCS' client troubleshooting tool to investigate issues with a client device. What is the longest log capture they will be able to take?
A. 5 minutes
B. 10 minutes
C. 30 minutes
D. 2 minutes
Answer: B

NEW QUESTION: 2
Section A (1 Mark)
_____________allow investors to increase diversification in direct real estate holdings by investing in groups of real estate projects.
A. Lease / Tenancy Agreement
B. Leveraged Equity Position
C. High and Best Use of Property
D. Aggregation Vehicles
Answer: D

NEW QUESTION: 3
The existence of audit risk is recognized by the statement in the auditor's standard report that the auditor:
A. Is responsible for expressing an opinion on the financial statements, which are the responsibility of
management.
B. Realizes some matters, either individually or in the aggregate, are important while other matters are not
important.
C. Assesses the accounting principles used and also evaluates the overall financial statement
presentation.
D. Obtains reasonable assurance about whether the financial statements are free of material
misstatement.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The existence of audit risk is recognized by the statement in the auditor's standard
report that the auditor obtains "reasonable assurance" (as opposed to absolute assurance) about whether
the financial statements are free of material misstatement. The existence of audit risk (the risk that the
auditor may unknowingly fail to appropriately modify his or her opinion on materially misstated financial
statements) is implied in this statement.
Choice "B" is incorrect. Assessing the accounting principles used and evaluating the overall financial
statement presentation relate to determining that the statements have been prepared in conformity with
GAAP, not to recognizing the existence of audit risk.
Choice "C" is incorrect. Realizing that some matters are more important than others illustrates the concept
of materiality; however, this is not a statement included in the auditor's standard report.
Choice "D" is incorrect. Indicating that the financial statements are the responsibility of management while
the auditor's responsibility is to express an opinion on those financial statements delineates responsibility
rather than illustrating the concept of audit risk.


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