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NEW QUESTION: 1
An accountant has compiled the financial statements of a nonissuer but declines to issue a compilation
report. This is an example of:
A. An appropriate reporting decision, as long as the financial statements are prepared in conformity with
GAAP.
B. An inappropriate reporting decision, if the accountant is not independent with respect to the nonpublic
entity.
C. An appropriate reporting decision, if the compiled financial statements are not expected to be used by
a third party.
D. An inappropriate reporting decision, because SSARS require that a report be issued whenever an
accountant is associated with financial statements.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. If the accountant has compiled the financial statements of a nonissuer, and the
compiled financial statements are not expected to be used by a third party, the accountant may decline to
issue a compilation report.
Choice "A" is incorrect, since SSARS allow the accountant to decline to issue a compilation report when
the compiled financial statements are not expected to be used by a third party.
Choice "B" is incorrect, since there is no requirement that the accountant be independent when the
accountant declines to issue a compilation report. Note that an accountant who lacks independence is still
permitted to compile the financial statements of a nonissuer entity.
Choice "D" is incorrect, since there is no requirement that the financial statements be prepared in
conformity with GAAP when the accountant declines to issue a compilation report.

NEW QUESTION: 2
Which type of information should be included in an installation report?
A. The exact number of users the WLAN will support.
B. A complete characterization of the external WLAN environment.
C. A detailed description of the WLAN environment during the post-installation testing, for example, number of people present, furniture, no furniture, and sources of interference present.
D. Soft copies of configuration for switches, routers, controllers, and location appliances.
Answer: D

NEW QUESTION: 3
Which of the following sections come under the ISO/IEC 27002 standard?
A. Risk assessment
B. Security policy
C. Financial assessment
D. Asset management
Answer: A,B,D
Explanation:
Explanation/Reference:
Explanation: ISO/IEC 27002 is an information security standard published by the International Organization for Standardization (ISO) and by the International Electrotechnical Commission (IEC) as ISO/IEC
17799:2005. This standard contains the following twelve main sections: 1.Risk assessment: It refers to assessment of risk. 2.Security policy: It deals with the security management. 3.Organization of information security: It deals with governance of information security. 4.Asset management: It refers to inventory and classification of information assets. 5.Human resources security: It deals with security aspects for employees joining, moving and leaving an organization. 6.Physical and environmental security: It is related to protection of the computer facilities. 7.Communications and operations management: It is the management of technical security controls in systems and networks. 8.Access control: It deals with the restriction of access rights to networks, systems, applications, functions and data. 9.Information systems acquisition, development and maintenance: It refers to build security into applications. 10.Information security incident management: It refers to anticipate and respond appropriately to information security breaches. 11.Business continuity management: It deals with protecting, maintaining and recovering business-critical processes and systems.
12.Compliance: It is used for ensuring conformance with information security policies, standards, laws and regulations. AnswerC is incorrect. Financial assessment does not come under the ISO/IEC 27002 standard.

NEW QUESTION: 4
You size a Remote Copy solution for an HPE StoreServ customer. Which best practice should be implemented concerning virtual valiums (VVS)?
A. All VVS should put into their own Remote Copy group BAll VVS belonging to the same application should be added to the same Remote Copy group
B. All VVS belonging to the same application should be added to different Remote Copy group
C. All VVS should be spread evenly across all available Remote Copy group
Answer: C

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