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NEW QUESTION: 1
This question presents independent factual situations an auditor might encounter in conducting an audit.
List A represents the types of opinions the auditor ordinarily would issue. Select as the best answer for this
item, the action the auditor normally would take. The types of opinions in List A may be selected once,
more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations.
-. The conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
A principal auditor decides to take responsibility for the work of another CPA who audited a wholly-owned
subsidiary of the entity and issued an unqualified opinion. The total assets and revenues of the subsidiary
represent 17% and 18%, respectively, of the total assets and revenues of the entity being audited.
List A
Types of Options
A. An "except for" qualified opinion.
B. Either an "except for" qualified opinion or an adverse opinion.
C. A disclaimer of opinion.
D. An unqualified opinion.
E. Either a disclaimer of opinion or an "except for" qualified opinion.
F. An adverse opinion.
G. Either an adverse opinion or a disclaimer of opinion.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is the correct opinion. An unqualified opinion should be issued.
NEW QUESTION: 2
솔루션 아키텍트는 Amazon EC2 인스턴스에서 실행되는 웹 애플리케이션 그룹을 위한 중앙 집중식 로깅 솔루션을 설계해야 합니다. 이 솔루션은 예산 제약으로 인해 최소한의 개발 노력이 필요합니다.
건축가는 무엇을 추천해야 합니까?
A. 각 인스턴스에서 crontab 작업 스크립트를 생성하여 정기적으로 Amazon S3에 로그를 푸시합니다.
B. AWS Management Console에서 Amazon EventBridge (Amazon CloudWatch Events)를 활성화 합니다.
C. 애플리케이션에서 호출 한 모든 API 호출을 매핑하도록 AWS Cloud Trail 활성화
D. Amazon EC2 인스턴스에 Amazon CloudWatch Logs 에이전트 설치 및 구성
Answer: D
Explanation:
https://docs.aws.amazon.com/AmazonCloudWatch/latest/logs/QuickStartEC2Instance.html
NEW QUESTION: 3
Ann, the security administrator, received a report from the security technician, that an unauthorized new user account was added to the server over two weeks ago. Which of the following could have mitigated this event?
A. Job rotation
B. Routine log audits
C. Separation of duties
D. Risk likelihood assessment
Answer: B
Explanation:
When a new user account is created, an entry is added to the Event Logs. By routinely auditing the event logs, you would know that an account has been created.
NEW QUESTION: 4
What are two expected results of the VMware vMotion test plan conducted by VCE at the completion of a Vblock System build? (Choose two.)
A. No unexpected errors or faults occur.
B. Traffic fails over to the redundant port channel each time a port-channel is disabled.
C. The secondary VSM takes over from the primary VSM.
D. There will be minimal packet loss during vMotion.
Answer: A,D
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