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NEW QUESTION: 1
An auditor obtains knowledge about a new client's business and its industry to:
A. Make constructive suggestions concerning improvements to the client's internal control.
B. Evaluate whether the aggregation of known misstatements causes the financial statements taken as a
whole to be materially misstated.
C. Develop an attitude of professional skepticism concerning management's financial statement
assertions.
D. Understand the events and transactions that may have an effect on the client's financial statements.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor should obtain knowledge of the client's business and its industry in order
to determine the effect of transactions, events, and practices on the client's financial statements.
Choice "A" is incorrect. Constructive suggestions concerning improvements in the new client's internal
control are generally made after the study and evaluation of the client's internal control, performed
subsequent to planning. Knowledge about the new client's business and its industry is generally obtained
during planning.
Choice "B" is incorrect. The auditor should have an attitude of professional skepticism in conducting the
engagement, but this attitude is not necessarily related to the auditor's knowledge of the new client's
business and its industry.
Choice "C" is incorrect. The auditor should evaluate whether the aggregation of known misstatements
materially affects the financial statements, but this is done near the audit's conclusion. Knowledge about
the new client's business and its industry is generally obtained during planning.

NEW QUESTION: 2
レイヤ2ネットワーク攻撃のタイプはどれですか？ （3つ選択してください。）
A. ボットネット攻撃
B. なりすまし攻撃
C. VLANホッピング
D. ブルートフォース攻撃
E. ARP攻撃
F. DDOS攻撃
Answer: B,C,E

NEW QUESTION: 3
A laser primer is consistently having Issues picking up paper from me tray as the print is initiated. There are no problems with print quality. Which of the following parts should be replaced FIRST?
A. The toner
B. The fuser
C. The tray assembly
D. The rollers
Answer: C

NEW QUESTION: 4
Welche der folgenden Faktoren sind für die effektive Verwaltung einer vom Endbenutzer entwickelten Anwendung am wichtigsten?
A. Stresstest der Anwendung mithilfe von Datenausreißern
B. Kontinuierliche Überwachung, um eine sofortige Eskalation von Problemen zu ermöglichen
C. Zuweisen von Risikobewertungen basierend auf Wahrscheinlichkeit und Auswirkung
D. Implementieren von Best-Practice-Ordnerstrukturen
Answer: C