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NEW QUESTION: 1
An auditor concludes that there is a material inconsistency in the other information in an annual report to
shareholders containing audited financial statements. The auditor believes that the financial statements do
not require revision, but the client is unwilling to revise or eliminate the material inconsistency in the other
information. Under these circumstances, what action would the auditor most likely take?
A. Consider the situation closed because the other information is not in the audited financial statements.
B. Disclaim an opinion on the financial statements after explaining the material inconsistency in a
separate explanatory paragraph.
C. Revise the auditor's report to include a separate explanatory paragraph describing the material
inconsistency.
D. Issue an "except for" qualified opinion after discussing the matter with the client's audit committee.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If the auditor discovers a material inconsistency in other information accompanying
the audited financial statements, the financial statements do not require revision, and the client refuses to
eliminate or revise the inconsistency, the auditor should consider 1) revising the report to include a
separate paragraph describing the inconsistency, 2) withholding the report, or 3) withdrawing from the
engagement.
Choice "A" is incorrect. Even though the auditor has no responsibility to audit or otherwise corroborate
other information accompanying the financial statements, the auditor has a responsibility to read the other
information accompanying the financial statements for consistency and to identify any material
misstatements of fact included therein.
Choice "B" is incorrect. A qualified opinion is generally not warranted because the financial statements are
fairly stated.
Choice "C" is incorrect. A disclaimer of opinion is generally not warranted because there is no limitation on
scope.
NEW QUESTION: 2
Two co-located 802.11b/g/n APs can interfere with one another and cause contention and collisions, even when the two APs are operating on non-overlapping channels (e.g. 1 & 6).
What deployment flaw could cause this problem? (Choose 2)
A. Reflective objects in the area are causing significant multipath.
B. The access points are mounted too closely to one another.
C. A client station authenticates to both access points, but does not associate.
D. A client station is using active scanning to probe for access points on multiple channels.
E. The output power on the access points is too high.
F. The access points are not synchronized to the same NTP server.
Answer: B,E
NEW QUESTION: 3
LDAP_DIRECTORY_SYSAUTH is set to YES.
Users requiring DBAs access have been granted the sysdba enterprise role in Oracle Internet Directory(OID).
SSL has been configure for the database and OLD and the password file has been configured for the database.
User scott with sysdba privilege tries to connect remotely using this command: $sqlplusscott/tiger@DB0l As sysdba where DB01 is the net service name. Which authentication method will be attempted first?
A. authentication by using certificates overSSL
B. authentication by password file
C. authentication by using the Oracle Internet Directory
D. authentication by using the local OS of the database server
Answer: B
NEW QUESTION: 4
SysOps管理者は、現在使用されているすべてのAmazon EBSボリューム、および将来作成されるボリュームが特定のAWS KMSカスタマーマスターキー（CMK）で暗号化されていることを確認する必要があります。
管理者がこの要件を満たすための最も効率的な方法は何ですか？
A. 毎日のスケジュールでAWSマネジメントコンソールにログインし、暗号化ステータスでボリュームのリストをフィルタリングしてから、このリストをエクスポートします。
B. 毎日のスケジュールで実行するAWS Lambda関数を作成し、関数にaws kms describe keyコマンドを実行させます。
C. Aws Config内で、暗号化ボリューム管理ルールを構成し、CMKのキーIDを指定します。
D. 毎日のスケジュールで実行するAWS Lambda関数を作成し、関数にaws ec2 describe-volumes --filters encryptedコマンドを実行させます。
Answer: A