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NEW QUESTION: 1
If an independent auditor has not become satisfied by means of other auditing procedures with respect to opening inventories, they should
A. either disclaim an opinion on the statement of income or qualify the opinion thereon, depending on the degree of materiality of the amounts involved.
B. either disclaim an opinion on the statement of income or qualify the opinion thereon, regardless of the degree of materiality of the amounts involved.
C. express an adverse opinion on the statements taken as a whole when the amount in question is material.
D. disclaim an opinion or qualify the opinion on the statements as a whole.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
If the auditor has become satisfied as to current inventory, the auditor may use alternative procedures to become satisfied as to opening inventories. But if they cannot become satisfied regarding inventories, a qualified opinion or a disclaimer of opinion may be expressed, depending on materiality. Because cost of goods sold is dependent on opening inventories, an unqualified opinion on the income statement is not possible.
NEW QUESTION: 2
An educational institution would like to make computer labs available to remote students. The labs are used for various IT networking, security, and programming courses. The requirements are:
Each lab must be on a separate network segment.
Labs must have access to the Internet, but not other lab networks.
Student devices must have network access, not simple access to hosts on the lab networks.
Students must have a private certificate installed before gaining access.
Servers must have a private certificate installed locally to provide assurance to the students.
All students must use the same VPN connection profile.
Which of the following components should be used to achieve the design in conjunction with directory services?
A. IPSec VPN with mutual authentication for remote connectivity, RADIUS for authentication, ACLs on network equipment
B. Cloud service remote access tool for remote connectivity, OAuth for authentication, ACL on routing equipment
C. SSL VPN for remote connectivity, directory services groups for each lab group, ACLs on routing equipment
D. L2TP VPN over TLS for remote connectivity, SAML for federated authentication, firewalls between each lab segment
Answer: A
Explanation:
IPSec VPN with mutual authentication meets the certificates requirements.
RADIUS can be used with the directory service for the user authentication.
ACLs (access control lists) are the best solution for restricting access to network hosts.
Incorrect Answers:
A: This solution has no provision for restricting access to hosts on the lab networks.
B: This solution has no provision for restricting access to hosts on the lab networks.
D: This solution has no provision for restricting access to hosts on the lab networks.
NEW QUESTION: 3
DRAG DROP
DRAG DROP


Answer:
Explanation:

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