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NEW QUESTION: 1
Which of the following factors most likely would cause a CPA not to accept a new audit engagement?
A. The CPA's lack of understanding of the prospective client's operations and industry.
B. The prospective client's unwillingness to permit inquiry of its legal counsel.
C. The inability to review the predecessor auditor's working papers.
D. The indications that management has not investigated employees in key positions before hiring them.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. A direct letter of inquiry to the entity's legal counsel is required, and a client's refusal
to permit such inquiry generally will result in a disclaimer of opinion. It is unlikely that a CPA would accept
a new audit engagement under such circumstances.
Choice "B" is incorrect. Inability to review the predecessor auditor's working papers would not cause a
CPA to decline a new audit engagement. The CPA would simply need to perform an appropriate level of
work to substantiate the opening financial statement balances.
Choice "C" is incorrect. The CPA need not have an understanding of the prospective client's operations
and industry before accepting a new audit engagement. Such an understanding may be obtained after
acceptance, during the planning phase of the engagement.
Choice "D" is incorrect. Indications that management has not investigated employees in key positions
before hiring them is a fraud risk factor that the auditor would need to consider in planning the audit, but it
would not cause the CPA to decline the engagement.

NEW QUESTION: 2
Which of the following about SAPs is TRUE?
A. SAPs can be created on ports designated as "Network".
B. SAPs can only be created on Ethernet ports.
C. Dot1Q Ethernet encapsulated access ports can support multiple SAPs and services.
D. More than one SAP can be configured on a physical port that is configured for null encapsulation.
Answer: C

NEW QUESTION: 3
A software company has deployed a web application on AWS in a VPC. The application uses an Application Load Balancer and Amazon EC2 instances in an Auto Scaling group for the application tier The EC2 instances access an IBM Db2 database that is hosted on separate EC2 instances Db2 credentials are stored in the configuration file on the application tier and are deployed with AWS AppConfig.
The company has a new requirement to prove that the learn in charge or the operations of the platform cannot access the cleartext data that is stored in Db2. A solutions architect must implement a solution to meet this requirement with the least possible redevelopment needed.
Which combination of steps should the solutions architect lake? (Select TWO.)
A. Use client-side encryption in the application.
B. Use AWS Secrets Manager to ensure that a password is not stored in the application configuration.
C. Use an AWS managed CMK to ensure that EBS disks for the EC2 instances are encrypted. Edit the key policy to ensure that only the roles provided to the EC2 instances in the application tier are allowed to use the key.
D. Use a customer managed CMK to ensure that EBS disks for the EC2 instances are encrypted. Edit the key policy to ensure that only the roles provided to the EC2 instances in the application tier are allowed to use the key.
E. Use AWS Certificate Manager (ACM) lo implement mutual authentication between the application and the database
Answer: A,C

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