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NEW QUESTION: 1
Which of the following situations would not result in restricted use language being included in an auditor's
special report?
A. A report on an incomplete financial presentation that is prepared in conformity with GAAP, assuming
that the presentation and report will be filed with a regulatory agency and included in a document
distributed to the general public.
B. A report on a client's compliance with a regulatory requirement, assuming the report is prepared based
on a financial statement audit of the complete financial statements.
C. A report on a specified element in a financial statement, where that element is prepared in accordance
with the terms specified in a related contract.
D. An "OCBOA" report on financial statements prepared in conformity with requirements established by a
regulatory agency, assuming that the auditor's report is a matter of public record.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. A report on an incomplete financial presentation that is otherwise prepared in
conformity with GAAP generally would contain restricted use language; however, an exception occurs
when the presentation and the report are filed with a regulatory agency and included in a document
distributed to the general public.
Choice "A" is incorrect. A report on a specified element in a financial statement, where that element is
prepared in accordance with the terms specified in a related contract, would contain restricted use
language.
Choice "B" is incorrect. A report on a client's compliance with a regulatory requirement, assuming the
report is prepared based on a financial statement audit of the complete financial statements, would contain
restricted use language.
Choice "C" is incorrect. An "OCBOA" report on financial statements prepared in conformity with
requirements established by a regulatory agency should contain restrictive use language. This is
appropriate even though law or regulation may make the auditor's report is a matter of public record.
NEW QUESTION: 2
Which of the following methods is not defined in the Portlet Login service (interface com.ibm.portal.portlet.service.login.LoginService)?
A. login()
B. checkPassword()
C. isFormAuthenticated()
D. logout()
Answer: D
NEW QUESTION: 3
Welche der folgenden Aufgaben sollten bei der Erstellung eines Notfallplans ZUERST ausgeführt werden?
A. Entwickeln Sie eine Wiederherstellungsstrategie.
B. Führen Sie eine Analyse der Geschäftsauswirkungen durch.
C. Ernennen Sie Wiederherstellungsteams mit definierten Mitarbeitern, Rollen und Hierarchien.
D. Karten von Softwaresystemen, Hardware- und Netzwerkkomponenten.
Answer: B
Explanation:
Erläuterung:
Der erste Schritt in einem Disaster Recovery-Plan ist die Durchführung einer Analyse der Geschäftsauswirkungen. Alle anderen Aufgaben kommen danach.
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