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NEW QUESTION: 1
Blue, CPA, has been asked to render an opinion on the application of accounting principles to a specific
transaction by an entity that is audited by another CPA. Blue may accept this engagement, but should:
A. Report the engagement's findings to the entity's audit committee, the continuing CPA, and
management.
B. Disclaim any opinion that the hypothetical application of accounting principles conforms with generally
accepted accounting principles.
C. Consult with the continuing CPA to obtain information relevant to the transaction.
D. Notify the entity that the report is for the general use of all interested parties.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. When rendering an opinion on the application of accounting principles to a specific
transaction, the reporting CPA should consult with the continuing CPA to obtain information relevant to the
transaction.
Choice "B" is incorrect. The reporting CPA has no obligation to report the engagement's findings to the
continuing CPA. Generally, the report would be addressed to the requesting party (e.g., management, the
board of directors, etc.).
Choice "C" is incorrect. There is no disclaimer in the report; however, the CPA does state that the
preparers of the financial statements are responsible for proper accounting treatment.
Choice "D" is incorrect. Use of the report is restricted to specified parties.
NEW QUESTION: 2
A. Option A
B. Option D
C. Option B
D. Option C
Answer: C
Explanation:
Explanation
Auto Scaling performs various processes, such as Launch, Terminate, Availability Zone Rebalance (AZRebalance. etc. The AZRebalance process type seeks to maintain a balanced number of instances across Availability Zones within a region. If the user suspends the Terminate process, the AZRebalance process can cause the Auto Scaling group to grow up to ten percent larger than the maximum size. This is because Auto Scaling allows groups to temporarily grow larger than the maximum size during rebalancing activities. If Auto Scaling cannot terminate instances, the Auto Scaling group could remain up to ten percent larger than the maximum size until the user resumes the Terminate process type.
NEW QUESTION: 3
システム開発プロジェクトの終了段階を監査する場合、次のうち最も重要な考慮事項はどれですか？
A. ユーザー受け入れテスト（UAT）の結果
B. 管理要件
C. ロールバック手順
D. 機能要件のドキュメント
Answer: D
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