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- Exam Code: C-ABAPD-2309
- Exam Name: SAP Certified Associate - Back-End Developer - ABAP Cloud
- Version: V12.35
- Q & A: 70 Questions and Answers
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NEW QUESTION: 1
A client's lawyer is unable to form a conclusion about the likelihood of an unfavorable outcome of pending
litigation because of inherent uncertainties. If the litigation's effect on the client's financial statements could
be material but it is properly disclosed in the financial statements, the auditor most likely would:
A. Withdraw from the engagement because of the lack of information furnished by the lawyer.
B. Issue an unqualified opinion without modification.
C. Disclaim an opinion on the financial statements because of the materiality of the litigation's effect.
D. Issue a qualified opinion in the auditor's report because of the lawyer's scope limitation.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. A lawyer may be unable to respond concerning the likelihood of an unfavorable
outcome of litigation, claims, and assessments or the amount or range of potential loss, because of
inherent uncertainties. Even if the effect of the matter on the financial statements could be material, if it is
properly disclosed (and supported by available evidence), the auditor will ordinarily issue an unqualified
opinion without any modification.
Choice "A" is incorrect. The inability to form an opinion on the amount or range of potential loss would
generally not be classified as a scope limitation resulting in a qualification.
Choice "B" is incorrect. The auditor should consider withdrawing from the engagement only if the lawyer
withholds information per the client's request. Given the fact pattern, there is no need for the auditor to
withdraw from the engagement.
Choice "C" is incorrect. The inability to form an opinion on the amount or range of potential loss would
generally not be classified as a scope limitation resulting in a disclaimer of opinion.
NEW QUESTION: 2
What is the availability and durability rating of S3 Standard Storage Class?
Choose the Correct answer:
A. 99.999999999% Durability and 99.99% Availability
B. 99.999999999% Availability and 99.99% Durability
C. 99.999999999% Durability and 99.00% Availability
D. 99.999999999% Availability and 99.90% Durability
Answer: A
Explanation:
S3 Standard Storage class has a rating of 99.999999999% durability (referred to as 11 nines) and 99.99% availability.
NEW QUESTION: 3
A SOAP message is an XML document that is comprised of a set of pre-defined parts.
Which of the following are parts that can be found in a SOAP message? SELECT ALL
THAT APPLY
A. Envelope
B. Header
C. Footer
D. Body
Answer: A,B,D
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