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NEW QUESTION: 1
Jackson & Company, CPAs, plan to audit the financial statements of Perigee Technologies, an issuer as
defined under the Sarbanes-Oxley Act of 2002. Which of the following situations would impair Jackson's
independence?
A. Provision of personal tax services to Johnson, the accounts payable manager of Perigee.
B. Preparation of Perigee's routine annual tax return, where Jackson's fee will be calculated as a
percentage of the tax refund obtained.
C. An audit of Perigee's internal control is performed contemporaneously with the annual financial
statement audit.
D. Discovering that Lowe, the chief financial officer of Perigee, started his accounting career ten years
earlier as a staff accountant for Jackson & Company, and continues to maintain ties with current
partners at the firm.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The provision of services involving contingent fee arrangements impairs the auditor's
independence.
Choice "A" is incorrect. Personal tax services provided to employees do not impair the auditor's
independence; however, personal tax services provided to corporate officers or their families would impair
independence.
Choice "C" is incorrect. Independence is not impaired by the performance of an audit of Perigee's internal
control; in fact, such services are required by PCAOB Auditing Standard No. 5 (covered in a later class).
Choice "D" is incorrect. The prohibition against auditing companies whose corporate officers worked for
the auditing firm only applies if those officers worked on the audit during the preceding year.
NEW QUESTION: 2
システム管理者が感染したシステムをネットワークから隔離し、悪質なプロセスの実行を中止しました。 インシデント対応プロセスに従って、管理者は次のうちどれを実行すればよいですか。
A. 影響範囲を決定する。
B. 学んだ教訓を文書化する。
C. バックアップから失われたデータを復元します。
D. システムを拭きます。
Answer: C
NEW QUESTION: 3
イテレーション中に、アジャイルチームは、当初は考慮されていなかったインフラストラクチャ要件を発見します。
これを効果的に管理するためにチームは何をすべきですか？
A. これらの要件に対応するように反復スコープを作り直します。
B. これらの要件の発見を問題として提起し、経営陣にエスカレーションします。
C. 今後の検討のために、これらの要件を製品バックログに追加します。
D. これらの要件にすぐに取り組み始めます。
Answer: B
NEW QUESTION: 4
Refer to the exhibit.
On which two Cisco Unified CM Administration pages can a system administrator define MTU for an SSL VPN tunnel connecting between a Cisco IP phone and a Cisco IOS VPN gateway? (Choose two.)
A. VPN Feature Configuration
B. System, followed by Enterprise Parameters
C. VPN Group
D. VPN Profile
E. System, followed by Enterprise Phone Configuration
F. VPN Gateway
Answer: A,D
Explanation:
Explanation/Reference:
Explanation:
References: http://www.cisco.com/c/en/us/td/docs/voice_ip_comm/cucm/security/8_5_1/secugd/sec-851- cm/secvpfet.html
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