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NEW QUESTION: 1
Which of the following matters would an auditor most likely communicate to those charged with
governance?
A. The effects of significant accounting policies adopted by management in emerging areas for which
there is no authoritative guidance.
B. The level of responsibility assumed by management for the preparation of the financial statements.
C. Difficulties encountered in achieving a satisfactory response rate from the entity's customers in
confirming accounts receivables.
D. A list of negative trends that may lead to working capital deficiencies and adverse financial ratios.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor should communicate the initial selection of, and changes in, significant
accounting policies to those charged with governance.
Choice "A" is incorrect. Negative trends and adverse financial ratios are evaluated by an auditor when
considering an entity's ability to continue as a going concern. These trends and ratios are not required to
be communicated to those charged with governance.
Choice "B" is incorrect. The auditor's communications to those charged with governance include the level
of responsibility that the auditor is assuming regarding matters of interest to those charged with
governance, not the level of responsibility assumed by management.
Choice "C" is incorrect. The auditor is required to inform the audit committee about difficulties encountered
with management during the audit. Difficulties encountered in achieving a satisfactory response rate from
the entity's customers in confirming accounts receivables generally would not be communicated to those
charged with governance, since such difficulties are not related to management.
NEW QUESTION: 2
A convoys data lake uses Amazon S3 and Amazon Athena. The company's security engineer has been asked to design an encryption solution that meets the company's data protection requirements. The encryption solution must work with Amazon S3 and keys managed by the company. The encryption solution must be protected in a hardware security module that is validated id Federal information Processing Standards (FPS) 140-2 Level 3.
Which solution meets these requirements?
A. Use an AWS KMS customer-managed key that is backed by a custom key store using AWS CloudHSM
B. Use client-side encryption with an AWS KMS customer-managed key implemented with the AWS Encryption SDK
C. Use an AWS KMS customer-managed key with the bring your own key (BYOK) feature to import a key stored in AWS CloudHSM
D. Use AWS CloudHSM to store the keys and perform cryptographic operations Save the encrypted text in Amazon S3
Answer: D
NEW QUESTION: 3
How does selling HPE GreenLake Flex Capacity benefit HPE Partners?
A. enables them to focus their selling efforts on the customers' senior IT manager
B. shortens the selling cycle on the initial engagement
C. helps them establish a long-term relationship with their customer
D. allows them to provide an attractive solution for customers who focus on price for unit
Answer: C
NEW QUESTION: 4
企業がDynamics 365 Financeを実装しています。
実装チームは、一般的なビジネスユースケースを新しいシステムで確実に実行できるように、承認スクリプトを作成する必要があります。必要なタスクを段階的に実行し、機能階層ごとに整理してユースケースをテストする必要があります。
簡単に繰り返し可能なライフサイクルサービス（LCS）でユーザー受け入れテスト（UAT）テストを作成する必要があります。
何を使うべきですか？
A. タスクレコーダー
B. 構成データマネージャー
C. APQC統合ライブラリ
D. アセットライブラリ
Answer: A
Explanation:
Reference:
https://docs.microsoft.com/en-us/dynamics365/fin-ops-core/dev-itpro/lifecycle-services/using-task-guides-and-