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NEW QUESTION: 1
This question presents independent factual situations an auditor might encounter in conducting an audit.
List B represents the report modifications (if any) that would be necessary. Select as the best answer for
each item, the action the auditor normally would take. The report modifications in List B may be selected
once, more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations.
- The conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
An entity discloses in the notes to the financial statements certain lease obligations. The auditor believes
that the failure to capitalize these leases is a departure from generally accepted accounting principles.
List B
Report Modifications
A. Describe the circumstances within the scope paragraph without adding an explanatory paragraph.
B. Describe the circumstances within the scope and opinion paragraphs without adding an explanatory
paragraph.
C. Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.
D. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the opinion paragraph.
E. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the opinion paragraph.
F. Issue the standard auditor's report without modification.
G. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the scope and opinion paragraphs.
H. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the scope and opinion paragraphs.
I. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph without
modifying the three standard paragraphs.
J. Describe the circumstances in an explanatory paragraph following the opinion paragraph without
modifying the three standard paragraphs.
Answer: E
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is the correct modification. The circumstances should be described in an explanatory
paragraph preceding the opinion paragraph and the opinion paragraph should be modified.

NEW QUESTION: 2
トラフィックシェーピングの目的は何ですか？
A. 低速リンクでの遅延を軽減する
B. バッファリングされたフローに均等化キューイングを提供する
C. フローが使用できる帯域幅を制限する
D. さまざまなフローを識別するマーキングメカニズムである
トラフィックシェーピングは、キューに超過パケットを保持し、時間の増分にわたって後で送信するために超過をスケジュールします。
Answer: B

NEW QUESTION: 3

A. Option D
B. Option A
C. Option C
D. Option B
Answer: B

NEW QUESTION: 4

interface ethernet 0/1
switchport access vlan 10
switchport mode access
spanning-tree portfast
mls qos trust dscp

A. Option D
B. Option C
C. Option A
D. Option B
Answer: B
Explanation:
VLANs could be extended into a wireless LAN by adding IEEE 802.11Q tag awareness to the access point. Frames destined for different VLANs are transmitted by the access point wirelessly on different SSIDs with different WEP keys. Only the clients associated with that VLAN receive those packets. Conversely, packets coming from a client associated with a certain VLAN are 802.11Q tagged before they are forwarded onto the wired network. If 802.1q is configured on the FastEthernet interface of an access point, the access point always sends keepalives on VLAN1 even if VLAN 1 is not defined on the access point. As a result, the Ethernet switch connects to the access point and generates a warning message. There is no loss of function on both the access point and the switch. However, the switch log contains meaningless messages that may cause more important messages to be wrapped and not be seen. This behavior creates a problem when all SSIDs on an access point are associated to mobility networks. If all SSIDs are associated to mobility networks, the Ethernet switch port the access point is connected to can be configured as an access port. The access port is normally assigned to the native VLAN of the access point, which is not necessarily VLAN1, which causes the Ethernet switch to generate warning messages saying that traffic with an 802.1q tag is sent from the access point.
Reference:
http://www.cisco.com/en/US/docs/wireless/access_point/12.4_10b_JA/configuration/guide/scg124 10b-chap14-vlan.html
http://www.cisco.com/en/US/docs/wireless/access_point/12.4_10b_JA/configuration/guide/scg124 10b-chap15-qos.html