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NEW QUESTION: 1
CIFS relies upon which port for direct hosting without requiring NetBIOS?
A. 0
B. 1
C. 2
D. 3
Answer: B
NEW QUESTION: 2
When issuing an unqualified opinion, the auditor who evaluates the audit findings should be satisfied that
the:
A. Estimate of the total likely misstatement includes the adjusting entries already recorded by the client.
B. Estimate of the total misstatement is less than a material amount.
C. Amount of known misstatement is acknowledged and recorded by the client.
D. Amount of known misstatement is documented in the management representation letter.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. An unqualified opinion states that the financial statements are presented fairly, in all
material respects. Accordingly, if the auditor believes that total misstatement (including both known and
likely misstatements) is immaterial, an unqualified opinion is appropriate.
Choice "A" is incorrect. Documenting misstatements in the management representation letter is not
required, nor would it eliminate the need to modify the opinion if the known misstatements were material.
Choice "C" is incorrect. Even if the client adjusts the financial statements to correct known misstatements,
the auditor still must feel comfortable that any remaining unidentified misstatements would not be material
to the financial statements before rendering an unqualified opinion.
Choice "D" is incorrect. An auditor is not concerned with misstatements already corrected by the client. It is
the auditor's estimate of uncorrected--and perhaps unknown--errors that affects the type of opinion
rendered.
NEW QUESTION: 3
IT監査を実行するときにレビューするのに最も有益なのは次のうちどれですか？
A. セキュリティログ
B. 監査ポリシー
C. 構成設定
D. セキュリティポリシー
Answer: D
NEW QUESTION: 4
5タプルに含まれる2つのコンポーネントはどれですか？ （2つ選択してください。）
A. 宛先IPアドレス
B. ポート番号
C. ホストログ
D. ユーザー名
E. データパケット
Answer: A,B
Explanation:
The source and destination addresses are primary 5-tuple components. The source address is the IP address of the network that creates and sends a data packet, and the destination address is the recipient.