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NEW QUESTION: 1
Which of the following should be included as a written representation from management?
A. The belief that misstatements identified by the auditor and corrected are material.
B. The belief that the financial statements are completely accurate in all respects.
C. The belief that misstatements identified by the auditor and not corrected are immaterial.
D. The belief that the auditor is responsible for the fair presentation of the financial statements in
conformity with generally accepted accounting principles.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The representation letter should include management's belief that the effects of any
uncorrected financial statement misstatements aggregated by the auditor during the current engagement
and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the
financial statements taken as a whole.
Choice "B" is incorrect. If the misstatements have been corrected, there is no need for management to
make representations regarding their materiality.
Choice "C" is incorrect. Management (and not the auditor) is responsible for the fair presentation of the
financial statements in conformity with generally accepted accounting principles.
Choice "D" is incorrect. Management states its belief that the financial statements are fairly presented in
conformity with GAAP. Fair presentation does not mean that the financial statements are completely
accurate in all respects, but that they are accurate in all material respects.
NEW QUESTION: 2
ネットワークにcontoso.comという名前のActive Directoryドメインが含まれています。 ドメインには、Server1という名前のメンバサーバーとDC1という名前のドメインコントローラが含まれています。 両方のサーバーはWindows Server 2016を実行します。サーバー1は、グループポリシーの管理を含む管理タスクを実行するために使用されます。
DC1でメンテナンスを実行した後、グループポリシーオブジェクト（GPO）を
Server1を展示します。
GPO1のすべての管理用テンプレート設定を表示できる必要があります。
あなたは何をするべきか？
A. ファイルエクスプローラで、\\ contoso.com \ SYSVOL \ contoso.com \ Policies \ PolicyDefinitionsを削除します。
B. グループポリシーの管理で、GPO1のWMIフィルタを構成します。
C. ファイルエクスプローラで、管理テンプレートを\\ contoso.com \ SYSVOL \ contoso.com \ PoliciesからServer1のPolicyDefinitionsフォルダにコピーします。
D. ファイルエクスプローラで、Server1からPolicyDefinitionsフォルダを削除します。
Answer: A
NEW QUESTION: 3
Peter works as a Database Administrator for UnrealTech Inc. Management instructs him to
create a schema that is gradually expanded from one level to another through appropriate modifications. Which of the following approaches will he use to accomplish the task?
A. Mixed approach
B. Bottom up approach
C. Top down approach
D. Inside-out approach
Answer: C
Explanation:
In a top-down approach, a schema is created through a series of successive refinements, starting from the first schema, which is gradually expanded by using appropriate modifications that increase the detail of the various concepts. Moving from one level to another, the schema is modified using some basic transformations called top-down transformation primitives.
Answer B is incorrect. In a bottom-up approach, the preliminary specifications are broken down into smaller components so that each component describes a basic fragment of the specifications. These components are then represented by schemas, some of which may consist of single concepts. The schemas are later obtained to be integrated together until a final schema is obtained.
Answer D is incorrect. Inside-out approach can be regarded as a particular type of bottom-up approach. It begins with the identification of only a few important concepts and, based on these, the design proceeds, spreading outward 'radially'. First the concepts nearest to the initial concepts are represented, and a user then moves towards those further away by means of 'navigation' through the specification.
Answer C is incorrect. In a mixed approach, the designer decomposes the requirements into a number of components, as in the bottom-up approach, but not to the extent where all the concepts are separated. At the same time, a skeleton schema is defined containing the main concepts of the application. This skeleton schema gives a unified view of the whole design and helps the integration of schemas developed separately. Then the designer examines separately these main concepts and can proceed with gradual refinements following the top-down approachor extending a portion with concepts that are not yet represented following the bottom-up approach.