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NEW QUESTION: 1
A client's lawyer is unable to form a conclusion about the likelihood of an unfavorable outcome of pending
litigation because of inherent uncertainties. If the litigation's effect on the client's financial statements could
be material but it is properly disclosed in the financial statements, the auditor most likely would:
A. Issue a qualified opinion in the auditor's report because of the lawyer's scope limitation.
B. Issue an unqualified opinion without modification.
C. Withdraw from the engagement because of the lack of information furnished by the lawyer.
D. Disclaim an opinion on the financial statements because of the materiality of the litigation's effect.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. A lawyer may be unable to respond concerning the likelihood of an unfavorable
outcome of litigation, claims, and assessments or the amount or range of potential loss, because of
inherent uncertainties. Even if the effect of the matter on the financial statements could be material, if it is
properly disclosed (and supported by available evidence), the auditor will ordinarily issue an unqualified
opinion without any modification.
Choice "A" is incorrect. The inability to form an opinion on the amount or range of potential loss would
generally not be classified as a scope limitation resulting in a qualification.
Choice "B" is incorrect. The auditor should consider withdrawing from the engagement only if the lawyer
withholds information per the client's request. Given the fact pattern, there is no need for the auditor to
withdraw from the engagement.
Choice "C" is incorrect. The inability to form an opinion on the amount or range of potential loss would
generally not be classified as a scope limitation resulting in a disclaimer of opinion.
NEW QUESTION: 2
Which three options define Enterprise Structures Configurator (ESC)?
A. The tool creates a structure of divisions that may then be manipulated by the administrator.
B. The tool creates a structure of divisions, legal entities, business units and reference data sets.
C. The tool creates a structure of divisions, legal entities, business units and departments.
D. After defining the enterprise structure and the job / position structures, the administrator can review them, make any necessary changes and then load / rollback the final configuration.
E. It is an interview-based tool that guides through the process of setting up a basic enterprise structure.
Answer: B,D,E
NEW QUESTION: 3
ソリューションアーキテクトは、10個の既存のアカウントを持つマルチアカウント構造を設計しています。設計は次の要件を満たしている必要があります。
すべてのアカウントを1つの組織に統合します。
マスターアカウントとセカンダリアカウントからAmazon EC 2サービスへのフルアクセスを許可します。
追加のセカンダリアカウントを追加するために必要な努力を最小限に抑えます。
手順のどの組み合わせをソリューションに含める必要がありますか？ （2つ選択してください。）
A. Create an organization from the master account. Send invitations to the secondary accounts from the master account. Accept the invitations and create an OU.
B. Create an organization from the master account. Send a join request to the master account from each secondary account. Accept the requests and create an OU.
C. Create a full EC2 access policy and map the policy to a role in each account. Trust every other account to assume the role.
There is a concept of Permission Boundary vs Actual IAM Policies That is, we have a concept of "Allow" vs "Grant". In terms of boundaries, we have the following three boundaries: 1. SCP 2. User/Role boundaries 3. Session boundaries (ex. AssumeRole ... ) In terms of actual permission granting, we have the following: 1. Identity Policies 2. Resource Policies
D. Create a service control policy (SCP) that enables full EC2 access, and attach the policy to the OU.
E. Create a VPC peering connection between the master account and the secondary accounts. Accept the request for the VPC peering connection.
Answer: A,D
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