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NEW QUESTION: 1
This question presents independent factual situations an auditor might encounter in conducting an audit.
List A represents the types of opinions the auditor ordinarily would issue. Select as the best answer for this
item, the action the auditor normally would take. The types of opinions in List A may be selected once,
more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations. The
conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
In auditing the long-term investments account, an auditor is unable to obtain audited financial statements
for an investee located in a foreign country. The auditor concludes that sufficient appropriate audit
evidence regarding this investment cannot be obtained.
List A Types of Options
A. Either an adverse opinion or a disclaimer of opinion.
B. An unqualified opinion.
C. An "except for" qualified opinion.
D. An adverse opinion.
E. Either a disclaimer of opinion or an "except for" qualified opinion.
F. Either an "except for" qualified opinion or an adverse opinion.
G. A disclaimer of opinion.
Answer: E
Explanation:
Explanation/Reference:
Explanation:
Choice "F" is the correct opinion. This is a scope limitation. Either a disclaimer of opinion (if the item is very
material) or an "except for" qualified opinion (if the item is material) should be issued.

NEW QUESTION: 2
Which command is used to backup the configuration of a Brocade switch?
A. backupConfig
B. configUpload
C. configDownload
D. firmwareDownload
Answer: B

NEW QUESTION: 3
Which of the following provides additional encryption strength by repeating the encryption process with additional keys?
A. AES
B. TwoFish
C. 3DES
D. Blowfish
Answer: C
Explanation:
Triple-DES (3DES) is a technological upgrade of DES. 3DES is still used, even though AES is the preferred choice for government applications. 3DES is considerably harder to break than many other systems, and it's more secure than
DES. It increases the key length to 168 bits (using three 56-bit DES keys).
Incorrect Answers:
A. Advanced Encryption Standard (AES) has replaced DES as the current standard, and it uses the Rijndael algorithm. It was developed by Joan Daemen and Vincent Rijmen. AES is the current product used by U.S. governmental agencies.
It supports key sizes of 128, 192, and 256 bits, with 128 bits being the default.
C. Twofish is quite similar to Blowfish and works on 128-bit blocks.
D. Blowfish is an encryption system invented by a team led by Bruce Schneier that performs a 64-bit block cipher at very fast speeds. It is a symmetric block cipher that can use variable-length keys (from 32 bits to 448 bits).
References:
Dulaney, Emmett and Chuck Eastton, CompTIA Security+ Study Guide, 6th Edition, Sybex, Indianapolis, 2014, pp. 250,
251, 255-256