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NEW QUESTION: 1
Negative assurance may be expressed when an accountant is requested to report on the:
A. Results of performing a review of management's assertion.
B. Compliance with the provisions of the Foreign Corrupt Practices Act.
C. Compilation of prospective financial statements.
D. Audit of historical financial statements.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Negative assurance may be expressed when an accountant is requested to report
on the results of performing a review of management's assertion.
Choice "A" is incorrect. No assurance is provided in a compilation of prospective financial statements.
Choice "B" is incorrect. Whether an entity is in compliance with the provisions of the Foreign Corrupt
Practices Act is a legal determination. An accountant may perform an examination or an agreed-upon
procedures engagement with respect to such compliance but may not perform a review, and therefore
would not express negative assurance.
Choice "D" is incorrect. When reporting on an audit of historical financial statements, negative assurance
is not an appropriate reporting option. The auditor must either express an opinion (positive assurance) or
disclaim an opinion (no assurance).
NEW QUESTION: 2
An administrator is designing a cloud environment to support multi-tenancy. The customers will share
infrastructure, applications, and databases. Which two design concerns should have priority? (Choose two.)
A. to ensure that proper security and isolation protects tenants from the risks they pose to one another
B. core layer segmentation
C. to ensure that proper upgrade protocols are planned out
D. data center infrastructure segmentation
E. VM segmentation and database segmentation
Answer: A,C
NEW QUESTION: 3
Ein Anbieter liefert eine wichtige Komponente, die die Qualitätsanforderungen nicht erfüllt. Der Anbieter erklärt sich nur damit einverstanden, die durch die Reparatur der Komponenten verursachte Verzögerung endgültig nur für einen Teil des Ausstiegs zu kompensieren. Was soll der Projektmanager tun?
A. Überarbeiten Sie den Schnellmanagementplan, um festzustellen, wie schlechte Qualität ausgeglichen werden sollte.
B. Bitten Sie die Antwort, zusätzliche Mittel zu genehmigen, um die Komponente schneller von einem anderen Anbieter zu erhalten.
C. Ändern Sie den Risikomanagementplan, um die erforderliche Entscheidung über den Qualitätsmanagementansatz zu treffen.
D. Beziehen Sie sich auf den Beschaffungsmanagementplan und fordern Sie vom Lieferanten eine vertragsgemäße Entschädigung an.
Answer: D
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