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NEW QUESTION: 1
Which of the following statements is not correct about materiality?
A. An auditor considers materiality for planning purposes in terms of the largest aggregate level of
misstatements that could be material to any one of the financial statements.
B. Materiality judgments are made in light of surrounding circumstances and necessarily involve both
quantitative and qualitative judgments.
C. An auditor's consideration of materiality is influenced by the auditor's perception of the needs of a
reasonable person who will rely on the financial statements.
D. The concept of materiality recognizes that some matters are important for fair presentation of financial
statements in conformity with GAAP, while other matters are not important.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Materiality levels include an overall level for each statement; however, because the
statements are interrelated, and for reasons of efficiency, the auditor ordinarily considers materiality for
planning purposes in terms of the smallest aggregate level of misstatements that could be considered
material to any one of the financial statements.
Choice "A" is incorrect. The concept of materiality recognizes that some matters, either individually or in
the aggregate, are important for the fair presentation of financial statements in conformity with GAAP,
while other matters are not important.
Choice "C" is incorrect. Materiality judgments are made in light of the surrounding circumstances and
necessarily involve both quantitative and qualitative considerations.
Choice "D" is incorrect. The auditor's consideration of materiality is influenced by his or her perception of
the needs of a reasonable person relying on the financial statements.

NEW QUESTION: 2
ヨーロッパのオンライン新聞サービスは、ロンドンの同じ場所にあるデータセンターで公開されているWordPressサイトをホストしています。現在のWordPressインフラストラクチャは、ロードバランサー、2つのWebサーバー、および1つのMySQLデータベースサーバーで構成されています。ソリューションアーキテクトは、次の要件を持つソリューションの設計を担当します。
*ウェブサイトのパフォーマンスを向上させます。
* Web層をスケーラブルでステートレスにします。
*読み取りの多い負荷に対するデータベースサーバーのパフォーマンスを向上させます。
*ヨーロッパと米国全体のユーザーの待ち時間を短縮
* 99.9％の可用性を目標として新しいアーキテクチャを設計します。
運用効率を最適化しながら、これらの要件を満たすソリューションはどれですか？
A. 1つのAWSリージョンと3つのアベイラビリティーゾーンにあるWordPress AmazonEC2インスタンスのAutoScalingグループの前でApplicationLoad Balancer（ALB）を使用します。マルチAZAmazon Aurora MySQLDBクラスターの前にAmazonクラスターを設定します。 WordPress共有ファイルをAmazonEPSに移動します。
ALBをオリジンとしてAmazonCloudFrontを設定し、米国とヨーロッパを含む価格クラスを選択します。
B. WordPress AmazonEC2インスタンスのAutoScalingグループの前でアプリケーションロードバランサー（ALB）を使用します。各リージョンの2つのAWSリージョンと2つのアベイラビリティーゾーングローバルAmazon AuroraMySQLデータベースの前にAmazonElastiCacheクラスターを設定します。 WordPress共有ファイルをAmazonEFSに移動します。 ALBをオリジンとしてAmazonCloudFrontを設定し、米国とヨーロッパを含む価格クラスを選択します。 EFSクロスリージョンレプリケーションを構成します。
C. 1つのAWSリージョンと3つのアベイラビリティーゾーンにあるWordPress AmazonEC2インスタンスのAutoScalingグループの前でアプリケーションロードバランサー（ALB）を使用します。マルチAZAmazon Aurora MySQLDBダスターの前にAmazonDocumentDBテーブルを設定します。 WordPress共有ファイルをAmazonEFSに移動します。ALBをオリジンとして、すべてのグローバルロケーションを含む価格クラスを使用してAmazonCloudFrontを設定します。
D. 2つのAWSリージョンのWordPress AmazonEC2インスタンスのAutoScalingグループの前でアプリケーションロードバランサー（ALB）を使用し、各リージョンの3つのアベイラビリティーゾーングローバルAmazon AuroraMySQLデータベースの前にAmazonElastiCacheダスターを設定します。地域間同期を使用して、WordPress共有ファイルをAmazonFSxに移動します。 ALBをオリジンとしてAmazonCloudFrontを設定し、価格クラスマットには米国とヨーロッパが含まれます。
Answer: C

NEW QUESTION: 3
You create an opportunity view and want to export the fields in the view for further analysis.
You need to ensure the data can be refreshed automatically without requiring the data to be re-exported.
What should you do?
A. Open a view of the records, and export it to a dynamic pivot table.
B. Run a report on the view, select the option to include all records on all pages, and export the results to Microsoft Excel.
C. Run a report on the view, select the option to include all applicable records, and then export the results to Microsoft Excel.
D. Open a view of the records, and export it to a dynamic worksheet.
Answer: D
Explanation:
Ref:http://www.microsoft.com/en-us/dynamics/crm-customer-center/export-to-an-exceldynamic-worksheet.aspx