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NEW QUESTION: 1
An auditor reviews a client's accounting policies and procedures when considering which of the following
planning matters?
A. Preliminary judgments about materiality levels.
B. Method of sampling to be used.
C. Nature of reports to be rendered.
D. Understanding the client's operations and business.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. An auditor would review the client's accounting policies and procedures as part of
obtaining an understanding of the client's operations and business. This understanding is important
because it affects the design of internal control, which in turn impacts planned auditing procedures.
Choice "A" is incorrect. Although the auditor might consider the client's accounting policies and procedures
when designing a sampling plan, this is not the primary reason for the auditor's review of the client's
policies and procedures.
Choice "B" is incorrect. The client's accounting policies and procedures would not affect preliminary
judgments about materiality, which are generally based on either annualized interim financial statements
or annual financial statements from a prior period.
Choice "C" is incorrect. The client's accounting policies and procedures would not affect the nature of
reports to be rendered. The nature of reports to be rendered would be based on the type of engagement
and the specific results of that engagement.

NEW QUESTION: 2
顧客は、複数のWebサーバー、複数のアプリケーションサーバー、および小さい(50GB)Oracleデータベースで構成されるエンタープライズアプリケーションをAWSにデプロイしたいと考えています。情報は、データベースとさまざまなサーバーのファイルシステムの両方に保存されます。バックアップシステムは、データベースの回復、サーバー全体とディスク全体の復元、および2時間以内の回復時間での個々のファイルの復元をサポートする必要があります。
RDS Oracleをデータベースとして使用することを選択しました。
これらの要件を満たすバックアップアーキテクチャはどれですか?
A. マルチAZ配置を使用してRDSをバックアップします。
AMIを使用してEC2インスタンスをバックアップし、ファイルシステムのデータをS3にコピーしてファイルレベルのリストアを提供することで補足します。
B. 毎日の自動DBバックアップを使用してRDSをバックアップします。
EBSスナップショットを使用してEC2インスタンスをバックアップし、従来のエンタープライズバックアップソフトウェアを使用してAmazon Glacierにファイルレベルのバックアップを追加して、ファイルレベルのリストアを提供します。
C. Oracle RMANを使用してRDSデータベースをS3にバックアップします。
AMIを使用してEC2インスタンスをバックアップし、個々のボリュームを復元するためにEBSスナップショットを追加します。
D. 毎日の自動DBバックアップを使用してRDSをバックアップします。
AMIを使用してEC2インスタンスをバックアップし、従来のエンタープライズバックアップソフトウェアを使用してS3にファイルレベルのバックアップを追加して、ファイルレベルのリストアを提供します。
Answer: D
Explanation:
You need to use enterprise backup software to provide file level restore. See
https://d0.awsstatic.com/whitepapers/Backup_and_Recovery_Approaches_Using_AWS.pdf Page 18:
If your existing backup software does not natively support the AWS cloud, you can use AWS storage gateway products. AWS Storage Gateway is a virtual appliance that provides seamless and secure integration between your data center and the AWS storage infrastructure.

NEW QUESTION: 3
What is a Managed Package?
A. They differ from unmanaged packages in that some components are locked, allowing the managed package to be upgraded later.
B. Managed packages do not include locked components and cannot be upgraded
C. Allows the system Administrator to modify the application
D. A managed package is a collection of application components that are posted as a unit on AppExchange
Answer: A,D

NEW QUESTION: 4
Into which types can Special G/L transactions be divided? (Choose three)
A. Free offsetting entry
B. Value adjustment
C. Automatic offsetting entry
D. Interest
E. Noted item
Answer: A,C,E