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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 a client's compliance with a regulatory requirement, assuming the report is prepared based
on a financial statement audit of the complete financial statements.
B. 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.
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. 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.
Answer: D
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. isFormAuthenticated()
B. logout()
C. checkPassword()
D. login()
Answer: B
NEW QUESTION: 3
Welche der folgenden Aufgaben sollten bei der Erstellung eines Notfallplans ZUERST ausgeführt werden?
A. Karten von Softwaresystemen, Hardware- und Netzwerkkomponenten.
B. Ernennen Sie Wiederherstellungsteams mit definierten Mitarbeitern, Rollen und Hierarchien.
C. Entwickeln Sie eine Wiederherstellungsstrategie.
D. Führen Sie eine Analyse der Geschäftsauswirkungen durch.
Answer: D
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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