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NEW QUESTION: 1
Which of the following statements is correct concerning an auditor's use of the work of a specialist?
A. The work of a specialist who has a contractual relationship with the client may be acceptable under
certain circumstances.
B. The auditor need not obtain an understanding of the methods and assumptions used by the specialist.
C. The auditor may not use the work of a specialist in matters material to the fair presentation of the
financial statements.
D. The reasonableness of the specialist's assumptions and their applications are strictly the auditor's
responsibility.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The purpose of using the work of a specialist is to provide the auditor with
specialized skill or knowledge the auditor may lack. The work of a specialist who has a relationship with a
client may be acceptable under certain circumstances. If the specialist has a relationship with the client,
the auditor should assess the risk that the specialist's objectivity might be impaired. If the auditor believes
that the relationship might impair the specialist's objectivity, the auditor should perform additional
procedures with respect to the specialist's assumptions, methods, or findings to determine that the findings
are not unreasonable or should engage another specialist for that purpose.
Choice "A" is incorrect. Although the appropriateness and reasonableness of methods or assumptions
used and their application are the responsibility of the specialist, the auditor should obtain an
understanding of the methods or assumptions used in order to determine whether the findings are suitable
for corroborating the representations in the financial statements.
Choice "B" is incorrect. The auditor may use, and in fact is encouraged to use, the work of a specialist in
matters material to the fair presentation of the financial statements.
Choice "C" is incorrect. The appropriateness and reasonableness of methods or assumptions used and
their application are the responsibility of the specialist; the auditor should, however, obtain an
understanding of the methods or assumptions used in order to determine whether the findings are suitable
for corroborating the representations in the financial statements.

NEW QUESTION: 2
Windows stores user passwords in the Security Accounts Manager database (SAM), or in the Active Directory database in domains. Passwords are never stored in clear text; passwords are hashed and the results are stored in the SAM.
NTLM and LM authentication protocols are used to securely store a user's password in the
SAM database using different hashing methods.

The SAM file in Windows Server 2008 is located in which of the following locations?
A. c:\windows\system32\drivers\SAM
B. c:\windows\system32\Boot\SAM
C. c:\windows\system32\Setup\SAM
D. c:\windows\system32\config\SAM
Answer: D

NEW QUESTION: 3
ユーザーが2つのEBSバックアップインスタンスを使用してELBを構成しました。
ユーザーはコストを節約するために1週間インスタンスを停止しました。
ユーザーは1週間後にインスタンスを再起動します。
ユーザーがELBとインスタンス登録をよりよく理解するのに役立つのは、次の文のどれですか。
A. 再起動後にインスタンスに同じElastic IPが割り当てられている場合、それらはELBに登録されます。
B. インスタンスは自動的にELBに登録されます
C. インスタンスがELBに登録されている場合、ユーザーはインスタンスを停止できません
D. 停止したインスタンスをELBに登録する方法はありません
Answer: B
Explanation:
https://aws.amazon.com/about-aws/whats-new/2015/12/support-for-automatic-re-registration-of- ec2-back-end-instances-when-stop-and-restarted /

NEW QUESTION: 4
다음 중 정보 배포 프로세스의 출력은 무엇입니까?
A. 프로젝트 캘린더
B. 조직 프로세스 자산 업데이트
C. 커뮤니케이션 관리 계획
D. 프로젝트 문서 업데이트
Answer: B