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Technical Issues Why are some files, images, or exhibits missing from my exam?
NEW QUESTION: 1
The two basic methods for billing premiums are:
A. business and direct billing
B. collecting and indirect billing
C. agency and direct billing
D. policy and direct billing
Answer: C
NEW QUESTION: 2
The auditor with final responsibility for an engagement and one of the assistants have a difference of
opinion about the results of an auditing procedure. If the assistant believes it is necessary to be
disassociated from the matter's resolution, the CPA firm's procedures should enable the assistant to:
A. Discuss the disagreement with the entity's management or its audit committee.
B. Document the details of the disagreement with the conclusion reached.
C. Report the disagreement to an impartial peer review monitoring team.
D. Refer the disagreement to the AICPA's Quality Review Committee.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Each assistant has a professional responsibility to bring to the attention of
appropriate individuals in the firm, disagreements or concerns the assistant might have with respect to
accounting and auditing issues that he or she believes are of significance to the financial statements or
auditor's report. In addition, each assistant should have a right to document his or her disagreement if he
or she believes it is necessary to be disassociated from the resolution of the matter.
Choice "A" is incorrect. Quality control committees are primarily concerned with determining whether
quality control policies and procedures are being effectively applied. Generally, they would not get involved
with disagreements related to specific engagements.
Choice "C" is incorrect. Disagreements among an audit firm's staff would generally be handled internally.
Discussion of such matters with the client would be inappropriate.
Choice "D" is incorrect. Impartial peer review teams are primarily concerned with determining whether
quality control policies and procedures are being effectively applied. Generally, they would not get involved
with disagreements related to specific engagements.
NEW QUESTION: 3
What is the impact on pre-calculated Rainbow Tables of adding multiple salts to a set of passwords?
A. Salts can be reversed or removed from encoding quickly to produce unsaltedhashes.
B. Salts have little effect because they can be calculated on the fly with applicationssuch as Ophcrack.
C. Salts double the total size of a rainbow table database.
D. Salts increases the time to crack the original password by increasing the number oftables that must be calculated.
Answer: C
NEW QUESTION: 4
An organization is using cost allocation tags to find the cost distribution of different departments and projects.
One of the instances has two separate tags with the key/value as "InstanceName/HR",
"CostCenter/HR".
What will AWS do in this case?
A. AWS will allow tags but will not show correctly in the cost allocation report due to the same value of the two separate keys
B. AWS will allow both the tags and show properly in the cost distribution report
C. AWS will not allow the tags as the value is the same for different keys
D. InstanceName is a reserved tag for AWS.
Thus, AWS will not allow this tag
Answer: B
Explanation:
AWS provides cost allocation tags to categorize and track the AWS costs. When the user applies tags to his AWS resources, AWS generates a cost allocation report as a comma-separated value (CSV file. with the usage and costs aggregated by those tags. Each tag will have a key-value and can be applied to services, such as EC2, S3, RDS, EMR, etc. It is required that the key should be different for each tag. The value can be the same for different keys. In this case since the value is different, AWS will properly show the distribution report with the correct values.