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NEW QUESTION: 1
An auditor obtains knowledge about a new client's business and its industry to:
A. Evaluate whether the aggregation of known misstatements causes the financial statements taken as a
whole to be materially misstated.
B. Understand the events and transactions that may have an effect on the client's financial statements.
C. Make constructive suggestions concerning improvements to the client's internal control.
D. Develop an attitude of professional skepticism concerning management's financial statement
assertions.
Answer: B
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. ブルートフォース攻撃
B. DDOS攻撃
C. なりすまし攻撃
D. ボットネット攻撃
E. ARP攻撃
F. VLANホッピング
Answer: C,E,F

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 tray assembly
B. The rollers
C. The toner
D. The fuser
Answer: A

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