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NEW QUESTION: 1
When a CPA reports on audited financial statements prepared on the cash receipts and disbursements
basis of accounting, the report should:
A. Refer to the note in the financial statements that describes management's responsibility for the
financial statements.
B. Explain why this basis of accounting is more useful for the readers of this entity's financial statements
than GAAP.
C. State that the basis of presentation is a comprehensive basis of accounting (OCBOA) other than
GAAP.
D. Include a separate explanatory paragraph that discusses the justification for, and the CPA's
concurrence with, the departure from GAAP.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A report on other comprehensive basis of accounting ("OCBOA") financial
statements should include an explanatory paragraph stating the basis, referring to the footnote that
describes it, and indicating that it is a non-GAAP basis.
Choice "A" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements does not include an evaluation of the usefulness of the basis of accounting.
Choice "B" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements makes reference to the note in the financial statements that describes the accounting basis,
not to a note describing management's responsibility.
Choice "D" is incorrect. The separate explanatory paragraph states the basis, refers to the footnote
describing it, and indicates that it is a non-GAAP basis. It does not discuss the justification for the non-
GAAP basis, nor does the CPA indicate concurrence.

NEW QUESTION: 2
In the TSM system supports access control devices, which of the following devices do not support access control terminal visits functions?
A. Software SACG(host firewall)
B. 802.1X
C. Hardware SACG(Hardware Security Access Control Gateway)
D. ARP control
Answer: C

NEW QUESTION: 3
You deploy a new Active Directory Federation Services (AD FS) federation server.
You request new certificates for the AD FS federation server.
You need to ensure that the AD FS federation server can use the new certificates.
To which certificate store should you import the certificates?
A. IIS Admin Service service account
B. World Wide Web Publishing Service service account
C. Local Administrator
D. Computer
Answer: D
Explanation:
http://technet.microsoft.com/en-us/library/dd378922%28v=ws.10%29.aspx#BKMK_13
Step 2: Installing AD FS Role Services and Configuring Certificates
To import the server authentication certificate for adfsresource to adfsweb
1.Click Start, click Run, type mmc, and then click OK.
2.Click File, and then click Add/Remove Snap-in.
3.Select Certificates, click Add, click Computer account, and then click Next.
4.Click Local computer: (the computer this console is running on), click Finish, and then click OK.
5.In the console tree, double-click the Certificates (Local Computer) icon, double-click the Trusted Root Certification Authorities folder, right-click Certificates, point to All Tasks, and then click Import.
6.On the Welcome to the Certificate Import Wizard page, click Next.
7.On the File to Import page, type \\adfsresource\d$\adfsresource.pfx, and then click Next.
8.On the Password page, type the password for the adfsresource.pfx file, and then click Next.
9.On the Certificate Store page, click Place all certificates in the following store, and then click Next.
10.
On the Completing the Certificate Import Wizard page, verify that the information you provided is accurate, and then click Finish.

Exam Description

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