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NEW QUESTION: 1
Six months after issuing an unqualified opinion on audited financial statements, an auditor discovered that
the engagement personnel failed to confirm several of the client's material accounts receivable balances.
The auditor should first:
A. Request the permission of the client to undertake the confirmation of accounts receivable.
B. Inquire whether there are persons currently relying, or likely to rely, on the unqualified opinion.
C. Perform alternative procedures to provide a satisfactory basis for the unqualified opinion.
D. Assess the importance of the omitted procedures to the auditor's ability to support the expressed
opinion.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. When an auditor discovers the omission of an audit procedure related to a
previously issued report, the auditor should first assess the importance of the omitted procedure to the
auditor's ability to support the previously expressed opinion.
Choice "A" is incorrect. The auditor would request the permission of the client to undertake the
confirmation of accounts receivable only after determining that the procedure was necessary to support
the previously expressed opinion and no other alternative procedure had been performed.
Choice "B" is incorrect. Alternative procedures would be performed only after the auditor determined that
the procedure was necessary to support the previously expressed opinion.
Choice "D" is incorrect. The auditor needs to be able to support (or revise) the previously issued opinion
regardless of whether or not there are persons currently relying on it.

NEW QUESTION: 2
참고 :이 질문은 동일한 시나리오를 나타내는 일련의 질문 중 일부입니다. 시리즈의 각 질문에는 명시된 목표를 달성할수 있는 고유한 솔루션이 포함되어 있습니다. 일부 질문 세트에는 둘 이상의 올바른 솔루션이 있을 수 있지만 다른 질문 세트에는 올바른 솔루션이 없을 수 있습니다.
이 섹션의 질문에 대답한 후에는 해당 질문으로 돌아올수 없습니다. 결과적으로 이러한 질문은 검토 화면에 나타나지 않습니다.
VNet1이라는 Azure 가상 네트워크에 지점간 VPN 연결이 있는 Computer1이라는 컴퓨터가 있습니다. 지점간 연결은 자체 서명된 인증서를 사용합니다.
Azure에서 Computer2라는 컴퓨터에 VPN 클라이언트 구성 패키지를 다운로드하여 설치합니다.
Computer2에서 VNet1에 지점간 VPN 연결을 설정할수 있는지 확인해야 합니다.
해결 방법 : Computer1에서 클라이언트 인증서를 내보내고 Computer2에 인증서를 설치합니다.
이것이 이 목표를 달성합니까?
A. 아니요
B. 예
Answer: B
Explanation:
Explanation
Each client computer that connects to a VNet using Point-to-Site must have a client certificate installed. You generate a client certificate from the self-signed root certificate, and then export and install the client certificate. If the client certificate is not installed, authentication fails.
References:
https://docs.microsoft.com/en-us/azure/vpn-gateway/vpn-gateway-certificates-point-to-site

NEW QUESTION: 3
A technician is fixing a very slow computer. Antivirus and Malware programs have been run, and some detections have been removed. After running Disk Cleanup, the system still seems to be slow, especially with multiple programs running. Which of the following should the technician do NEXT?
A. Manually erase all cookies
B. Run CHKDSK
C. Go back to the latest restore point
D. Run defrag
Answer: D