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NEW QUESTION: 1
This question consists of an item pertaining to possible deficiencies in an accountant's review report.
Jordan & Stone, CPAs, audited the financial statements of Tech Co., a nonissuer, for the year ended
December 31, 20X1, and expressed an unqualified opinion. For the year ended December 31, 20X2, Tech
issued comparative financial statements. Jordan & Stone reviewed Tech's 20X2 financial statements and
Kent, an assistant on the engagement, drafted the accountants' review report below. Land, the
engagement supervisor, decided not to reissue the prior year's auditors' report, but instructed Kent to
include a separate paragraph in the current year's review report describing the responsibility assumed for
the prior year's audited financial statements. This is an appropriate reporting procedure. Land reviewed
Kent's draft and indicated in the Supervisor's Review Notes below that there were several deficiencies in
Kent's draft.
Accountant's Review Report
We have reviewed and audited the accompanying balance sheets of Tech Co. as of December 31, 20X2
and 20X1, and the related statements of income, retained earnings, and cash flows for the years then
ended, in accordance with Statements on Standards for Accounting and Review Services issued by the
American Institute of Certified Public Accountants and generally accepted auditing standards. All
information included in these financial statements is the representation of the management of Tech Co. A
review consists principally of inquiries of company personnel and analytical procedures applied to financial
data. It is substantially less in scope than an audit in accordance with generally accepted auditing
standards, the objective of which is the expression of an opinion regarding the financial statements taken
as a whole. Based on our review, we are not aware of any material modifications that should be made to
the accompanying financial statements. Because of the inherent limitations of a review engagement, this
report is intended for the information of management and should not be used for any other purpose. The
financial statements for the year ended December 31, 20X1, were audited by us and our report was dated
March 2, 20X2. We have no responsibility for updating that report for events and circumstances occurring
after that date.
Jordan and Stone, CPAs
March 1, 20X3
Supervisor's Review Notes
There should be no reference to "updating the prior year's auditor's report for events and circumstances
occurring after that date" in the fourth (separate) paragraph.
A. Correct
B. Incorrect
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Correct. The report should not state that the auditors have no responsibility for updating the prior year's
audit report for events and circumstances that occurred after that date. This type of comment is included in
a report on prospective financial statements, not in a report on the financial statements of a nonissuer.
Planning and Supervision
NEW QUESTION: 2
A. TCP 8080 is allowed.
B. UDP 1720 is allowed.
C. UDP 5061 is allowed.
D. TCP 8181 is allowed.
E. TCP 443 is allowed.
F. UDP 5060 is allowed.
Answer: A,D
NEW QUESTION: 3
A company wants to use Amazon ECS to provide a Docker container runtime environment. For compliance reasons, all Amazon EBS volumes used in the ECS cluster must be encrypted. Rolling updates will be made to the cluster instances and the company wants the instances drained of all tasks before being terminated.
How can these requirements be met? (Select TWO.)
A. Create an Auto Scaling lifecycle hook backed by an AWS Lambda function that uses the AWS SDK to mark a terminating instance as DRAINING. Prevent the lifecycle hook from completing until the running tasks on the instance are zero.
B. Create an IAM role that allows the action ECS::EncryptedImage. Configure the AWS CLI and a profile to use this role. Start the cluster using the AWS CLI providing the --use-encrypted-image and --kms-key arguments to the create-cluster ECS command.
C. Modify the default ECS AMI user data to create a script that executes docker rm -f {id} for all running container instances. Copy the script to the /etc/init.d/rc.d directory and execute chconfig enabling the script to run during operating system shutdown.
D. Copy the default AWS CloudFormation template that ECS uses to deploy cluster instances. Modify the template resource EBS configuration setting to set 'Encrypted: True' and include the AWS KMS alias:
'aws/ebs' to encrypt the AMI.
E. Use AWS CodePipeline to build a pipeline that discovers the latest Amazon-provided ECS AMI, then copies the image to an encrypted AMI outputting the encrypted AMI ID. Use the encrypted AMI ID when deploying the cluster.
Answer: A,B