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NEW QUESTION: 1
Which of the following circumstances most likely would cause an auditor to suspect that material
misstatements exist in a client's financial statements?
A. The assumptions used in developing the prior year's accounting estimates have changed.
B. Management consults with another CPA firm about complex accounting matters.
C. Differences between reconciliations of control accounts and subsidiary records are not investigated.
D. Negative confirmation requests yield fewer responses than in the prior year's audit.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If control accounts in the general ledger do not reconcile to the subsidiary ledgers,
there may be a problem in the way transactions were recorded and posted. Failure to investigate such
differences implies that, if such a problem exists, it has not been identified and corrected. The auditor
would therefore suspect that material misstatements exist in the client's financial statements.
Choice "A" is incorrect. The assumptions used in developing accounting estimates generally do change as
new information becomes available or as situations or conditions change. This would not necessarily
indicate that a material misstatement exists.
Choice "C" is incorrect. Since responses to negative confirmations are only received when there are
discrepancies, a lower response rate likely would be indicative of fewer problems with accounts receivable.
This corresponds to a reduced likelihood of material misstatement.
Choice "D" is incorrect. Management's consultation with another CPA firm about complex accounting
matters indicates proactive steps on the part of management to accurately address those matters. Material
misstatements with respect to the complex accounting matters therefore would be less likely to exist.

NEW QUESTION: 2
The following diagram shows a typical group of stakeholders:

Which ArchiMate viewpoint abstraction level would support these stakeholders for the purpose of change management?
A. Coherence
B. Designing
C. Overview
D. Details
Answer: C

NEW QUESTION: 3
必要に応じて、次のログイン資格情報を使用します。
ユーザー名を入力するには、サインインボックスにカーソルを置き、下のユーザー名をクリックします。
パスワードを入力するには、[パスワードの入力]ボックスにカーソルを置き、以下のパスワードをクリックします。
Azure Username: [email protected]
Azure Password: Ag1Bh9!#Bd
次の情報は、技術サポートのみを目的としています。
ラボインスタンス：10598168




KeyVault10598168 Azure Key Vaultに保存されているキーを使用して、rg1lod10598168n1 Azureストレージアカウントが暗号化されていることを確認する必要があります。
このタスクを完了するには、Azureポータルにサインインします。
Answer:
Explanation:
See the explanation below.
Explanation
Step 1: To enable customer-managed keys in the Azure portal, follow these steps:
1. Navigate to your storage account rg1lod10598168n1
2. On the Settings blade for the storage account, click Encryption. Select the Use your own key option, as shown in the following figure.

Step 2: Specify a key from a key vault
To specify a key from a key vault, first make sure that you have a key vault that contains a key. To specify a key from a key vault, follow these steps:
4. Choose the Select from Key Vault option.
5. Choose the key vault KeyVault10598168 containing the key you want to use.
6. Choose the key from the key vault.

Reference:
https://docs.microsoft.com/en-us/azure/storage/common/storage-encryption-keys-portal

NEW QUESTION: 4
A Chief Information Securiy Officer (CISO) is reviewing technical documentation from various regional offices and notices some key differences between these groups. The CISO has not discovered any governance documentation. The CISO creates the following chart to visualize the differences among the networking used.

Which of the following would be the CISO's MOST immediate concern?
A. There are open standards in use on the network.
B. Network engineers are not following SOPs.
C. Network engineers have ignored defacto standards.
D. The network has competing standards in use.
Answer: C