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NEW QUESTION: 1
On February 9, Brown, CPA, expressed an unqualified opinion on the financial statements of Web Co. On
October 9, during a peer review of Brown's practice, the reviewer informed Brown that engagement
personnel failed to perform a search for subsequent events for the Web engagement. Brown should first:
A. Inquire of Web whether there are persons currently relying, or likely to rely, on the financial
statements.
B. Request Web's permission to perform substantive procedures that would provide a satisfactory basis
for the opinion.
C. Take no additional action because subsequent events have no effect on the financial statements that
were reported on.
D. Assess the importance of the omitted procedures to Brown's present ability to support the opinion.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If an omitted audit procedure is discovered, the auditor should assess the
importance of the omitted procedure to the auditor's ability to support the opinion. It might be the case that
other audit procedures tended to compensate for the omitted procedure, in which case no further action
would be necessary.
Choice "A" is incorrect. The auditor would only request permission to perform substantive procedures if no
other procedures compensated for the missing one, and if there were persons relying (or likely to rely) on
the financial statements.
Choice "B" is incorrect. The auditor would need to determine whether there were persons relying (or likely
to rely) on the financial statements, but this would not be done unless it had already been determined that
no other audit procedures compensated for the missing one.
Choice "C" is incorrect. If the omitted audit procedure impairs the auditor's ability to support the opinion, no
other procedures compensated for the missing one, and there were persons relying (or likely to rely) on
the financial statements, the auditor would need to apply substantive procedures. Taking no action would
not be an acceptable response. Reporting on Other Information
NEW QUESTION: 2
Which one of the statements regarding the Frame Control field in an 802.11 MAC header is true?
A. The Frame Control field contains three sub-fields and eight one-bit flags
B. Only Control frames have a Frame Control field
C. The Frame Control field is used to communicate the duration value
D. The Frame Control field is always set to 0
Answer: D
Explanation:
Explanation/Reference:
Explanation: This field is simply used to indicate which protocol version of 802.11 is being used by the frame. This is always set to "0" Reference: https://mrncciew.com/2014/09/27/cwap-mac-header-frame-control/
NEW QUESTION: 3
VNET01仮想ネットワーク上のSubnet0サブネットからの接続のみを受け入れるように、Web11597200という名前のMicrosoftSQLサーバーを構成する必要があります。
このタスクを完了するには、Azureポータルにサインインします。
Answer:
Explanation:
See the explanation below.
Explanation
You need to allow access to Azure services and configure a virtual network rule for the SQL Server.
* In the Azure portal, type SQL Server in the search box, select SQL Server from the search results then select the server named web11597200. Alternatively, browse to SQL Server in the left navigation pane.
* In the properties of the SQL Server, click Firewalls and virtual networks.
* In the Virtual networks section, click on Add existing. This will open the Create/Update virtual network rule window.
* Give the rule a name such as Allow_VNET01-Subnet0 (it doesn't matter what name you enter for the exam).
* In the Virtual network box, select VNET01.
* In the Subnet name box, select Subnet0.
* Click the OK button to save the rule.
* Back in the Firewall / Virtual Networks window, set the Allow access to Azure services option to On.
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