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NEW QUESTION: 1
In which of the following circumstances would an auditor most likely add an explanatory paragraph to the
standard report while not affecting the auditor's unqualified opinion?
A. The auditor is asked to report on the balance sheet, but not on the other basic financial statements.
B. There is substantial doubt about the entity's ability to continue as a going concern.
C. Certain transactions cannot be tested because of management's records retention policy.
D. Management's estimates of the effects of future events are unreasonable.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If, after considering identified conditions and events and management's plans, the
auditor concludes that substantial doubt about the entity's ability to continue as a going concern for a
reasonable period of time remains, the audit report should include an explanatory paragraph to reflect that
conclusion.
Choice "A" is incorrect. Reporting on just the balance sheet is acceptable provided access to financial
information is not limited. Such reporting does not require an explanatory paragraph.
Choice "C" is incorrect. If the auditor concludes that management's estimate is unreasonable and that its
effect is to cause the financial statements to be materially misstated, the auditor should express a qualified
or an adverse opinion.
Choice "D" is incorrect. Restrictions on the scope of the audit, whether imposed by the client or by
circumstances, may require the auditor to qualify or to disclaim an opinion.
NEW QUESTION: 2
View the Exhibit and examine the content. ALLOCATED_SPACE and FREE_SPACE are not matching with the TABLESPACE_SIZE value. What would you conclude from this?
A. The temporary space was not sufficient for sort operations.
B. A new temporary file is added to the tablespace.
C. TEMP_L is a default temporary tablespace because the numbers show some overhead on this tablespace.
D. The temporary space allocated to large sort operations is not deallocated.
Answer: D
NEW QUESTION: 3
The marketing line of business of an enterprise has deployed web services within a private cloud. They wish to provide additional web services elastically and distribute them around the globe using a public cloud provider.
The web services have a loosely coupled design and have no content dependencies on any resources in the private cloud. They are created from a standard PaaS template, which includes an intrusion prevention system that periodically polls a central management server for security updates. The IPS management server is located within the private cloud. No layer 2 connectivity exists between the private and public clouds. The consumers of these web services are distributed across the globe.
Which solution would you recommend to best support the web service elasticity and to minimize service network latency for the consumer?
A. Implement an encrypted VPN tunnel between the private and public clouds.
B. Increase bandwidth between the private cloud and the Internet.
C. Implement a global load balancing service as a front-end for the web services.
D. Deploy a central database server to consolidate web service content.
Answer: C