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NEW QUESTION: 1
In which of the following circumstances would an auditor most likely add an explanatory paragraph to the
standard report while not affecting the auditor's unqualified opinion?
A. Management's estimates of the effects of future events are unreasonable.
B. The auditor is asked to report on the balance sheet, but not on the other basic financial statements.
C. There is substantial doubt about the entity's ability to continue as a going concern.
D. Certain transactions cannot be tested because of management's records retention policy.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If, after considering identified conditions and events and management's plans, the
auditor concludes that substantial doubt about the entity's ability to continue as a going concern for a
reasonable period of time remains, the audit report should include an explanatory paragraph to reflect that
conclusion.
Choice "A" is incorrect. Reporting on just the balance sheet is acceptable provided access to financial
information is not limited. Such reporting does not require an explanatory paragraph.
Choice "C" is incorrect. If the auditor concludes that management's estimate is unreasonable and that its
effect is to cause the financial statements to be materially misstated, the auditor should express a qualified
or an adverse opinion.
Choice "D" is incorrect. Restrictions on the scope of the audit, whether imposed by the client or by
circumstances, may require the auditor to qualify or to disclaim an opinion.
NEW QUESTION: 2
A system administrator who was using an account with elevated privileges deleted a large amount of log files generated by a virtual hypervisor in order to free up disk space. These log files are needed by the security team to analyze the health of the virtual machines. Which of the following compensating controls would help prevent this from reoccurring? (Select two.)
A. Succession planning
B. Job rotation
C. Mandatory vacation
D. Separation of duties
E. Personnel training
Answer: D,E
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 3
__________feature in Server Load Balancer means that it can forward the access requests from a single user to the same ECS instance within a certain period to ensure session continuity.
A. health check
B. session persistence
C. least connections scheduling
D. Weighted Round Robin
Answer: B