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NEW QUESTION: 1
응용 프로그램 개발 검토를 수행하는 IS 감사원이 개발 팀 회의에 참석합니다. IS 감사인이 다음과 같은 경우 IS 감사인의 독립성이 손상됩니다.
A. 시스템에서 통합 테스트 시설 개발을 지원합니다.
B. 사용자의 승인 테스트 계획을 설계하고 실행합니다.
C. 개발 팀이 사용한 테스트 절차를 다시 수행합니다.
D. 개발 팀이 수행 한 시스템 테스트 결과를 검토합니다.
Answer: B
NEW QUESTION: 2
You have a Hyper-V host named HYPERV1. HYPERV1 hosts a virtual machine named DC1.
You need to prevent the clock on DC1 from synchronizing from the clock on HYPERV1.
What should you configure?
To answer, select the appropriate object in the answer area.
Point and Shoot:
Answer:
Explanation:
NEW QUESTION: 3
A practitioner's report on agreed-upon procedures that is in the form of procedures and findings should
contain:
A. An acknowledgment of the practitioner's responsibility for the sufficiency of the procedures.
B. Negative assurance that the procedures did not necessarily disclose all significant deficiencies in
internal control.
C. A statement of restrictions on the use of the report.
D. A disclaimer of opinion on the entity's financial statements.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A practitioner's report on agreed-upon procedures that is in the form of procedures
and findings should contain a statement of restrictions on the use of the report.
Choice "A" is incorrect. Agreed-upon procedures engagements do not provide assurance of any sort.
Choice "B" is incorrect. The responsible party (not the practitioner) is responsible for the sufficiency of the
procedures.
Choice "D" is incorrect. The subject matter of an agreed-upon procedures engagement varies, and may be
unrelated to the financial statements.
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