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  • Exam Code: C_THR95_2105
  • Exam Name: SAP Certified Application Associate - SAP SuccessFactors Career Development Planning and Mentoring 1H/2021

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NEW QUESTION: 1
A company reported pretax financial statement income of $420,000 for Year 1. Taxable income for Year 1 was $300,000 due to a temporary timing difference in depreciation expenses. The income tax rate is 30 percent. In its Year 1 balance sheet, the company should record a deferred tax:
A. asset of $120,000
B. liability of $120,000
C. asset of $36,000
D. liability of $36,000
Answer: D

NEW QUESTION: 2
Which of the following procedures would be most helpful in providing additional evidence when an auditor suspects that an unidentified employee is submitting and approving invoices for payment?
A. Use generalized audit software to identify invoices from vendors with post office box numbers or other unusual features. Select a sample of those invoices and trace to supporting documents such as receiving reports.
B. Select a sample of payments made during the year and investigate each one for approval.
C. Select a sample of receiving reports representative of the period under investigation and trace to approved payment. Note any items not properly processed.
D. Select a sample of invoices paid during the past month and trace them to appropriate vendor accounts.
Answer: A

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