A. Option C
B. Option B
C. Option D
D. Option A
Answer: B
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NEW QUESTION: 1
An auditor is creating an audit program in which the objective is to establish the adequacy of personal data privacy controls in a payroll process. Which of the following would be MOST important to include?
A. Segregation of duties controls
B. User access provisioning
C. Approval of data changes
D. Audit logging of administrative user activity
Answer: A
NEW QUESTION: 2
A. Option C
B. Option B
C. Option D
D. Option A
Answer: B
NEW QUESTION: 3
An accountant has been asked to issue a review report on the balance sheet of a nonissuer but not to
report on the other basic financial statements. The accountant may not do so:
A. Because compliance with this request would result in an incomplete review.
B. If the scope of the inquiry and analytical procedures has been restricted.
C. If the review of the balance sheet discloses material departures from GAAP.
D. Because compliance with this request would result in a violation of the ethical standards of the
profession.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. An accountant may issue a review report on one financial statement, such as a
balance sheet, as long as the scope of the inquiry and analytical procedures has not been restricted.
Choice "a" is incorrect. Compliance with this request would not violate any ethical standards of the
profession.
Choice "B" is incorrect. Compliance with this request would not necessarily result in an incomplete review.
Choice "C" is incorrect. An accountant can still review only the balance sheet, even if the review discloses
material departures from GAAP. However, these departures should be reflected in the accountant's report.
NEW QUESTION: 4
展示に示されている「診断評価の診断」コマンドの出力を調べます。以下の質問に答えてください。
展示物の出力に関して正しい記述はどれですか？ （2つ選択してください。）
A. TZ値は、各FortiGuardサーバーのタイムゾーンとFortiGateのタイムゾーンの間のデルタを表します。
B. FortiGateは、FortiGuardクエリを最大の重みを持つサーバーに送信します。
C. サーバーの往復遅延（RTT）は、重みの計算に使用されません。
D. FortiGateによって送信されたクエリに応答しないFortiGuardサーバーが3つあります。
Answer: A,B