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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
In auditing the long-term investments account, an auditor is unable to obtain audited financial statements
for an investee located in a foreign country. The auditor concludes that sufficient appropriate audit
evidence regarding this investment cannot be obtained.
List A Types of Options
A. Either a disclaimer of opinion or an "except for" qualified opinion.
B. A disclaimer of opinion.
C. Either an adverse opinion or a disclaimer of opinion.
D. An adverse opinion.
E. Either an "except for" qualified opinion or an adverse opinion.
F. An unqualified opinion.
G. An "except for" qualified opinion.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "F" is the correct opinion. This is a scope limitation. Either a disclaimer of opinion (if the item is very
material) or an "except for" qualified opinion (if the item is material) should be issued.
注:この質問は、同じシナリオを提示する一連の質問の一部です。 シリーズの各質問には、記載された目標を達成する可能性のある独自のソリューションが含まれています。 一部の質問セットには複数の正しい解決策がある場合もあれば、正しい解決策がない場合もあります。
このセクションの質問に回答すると、その質問に戻ることはできません。 その結果、これらの質問はレビュー画面に表示されません。
VM1という名前の仮想マシンをホストするServer1という名前のHyper-Vホストがあります。 サーバ! VM1はWindows Server 2016を実行します。
VM1の設定は、展示に示されているように構成されます。 ([展示]タブをクリックします。)
Server1でCopy-VMFileコマンドレットを使用して、VM1からファイルをコピーできることを確認する必要があります。
解決策:VM1を内部仮想スイッチに接続します。
これは目標を達成していますか?
A. いいえ
B. はい
Answer: A
Which two functions are provided by Cisco Expressway series? (Choose two.)
A. voice and video transcoding
B. interworking of SIP and H.323
C. endpoint registration
D. voice and video conferencing
E. intercluster extension mobility
Answer: B,C
You have an Azure subscription named Sub1 that is associated to an Azure Active Directory (Azure AD) tenant named contoso.com.
You plan to implement an application that will consist of the resources shown in the following table.
Users will authenticate by using their Azure AD user account and access the Cosmos DB account by using resource tokens.
You need to identify which tasks will be implemented in CosmosDB1 and WebApp1.
Which task should you identify for each resource? To answer, select the appropriate options in the answer area.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
Explanation:
CosmosDB1: Create database users and generate resource tokens.
Azure Cosmos DB resource tokens provide a safe mechanism for allowing clients to read, write, and delete specific resources in an Azure Cosmos DB account according to the granted permissions.
WebApp1: Authenticate Azure AD users and relay resource tokens
A typical approach to requesting, generating, and delivering resource tokens to a mobile application is to use a resource token broker. The following diagram shows a high-level overview of how the sample application uses a resource token broker to manage access to the document database data:
References:
https://docs.microsoft.com/en-us/xamarin/xamarin-forms/data-cloud/cosmosdb/authentication
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