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NEW QUESTION: 1
A. Option A
B. Option D
C. Option B
D. Option C
Answer: A
NEW QUESTION: 2
Rachel, CPA, is conducting an audit of Eaton Enterprises, a nonissuer. Rachel has conducted her audit in
accordance with generally accepted auditing standards, and she wishes to emphasize in her report that
such standards do not require the same level of testing and reporting on internal control as is required for
audits of issuers under the Sarbanes-Oxley Act. Which report modification would be most appropriate in
this situation?
A. An explanatory paragraph should be added preceding the opinion paragraph, and the opinion
paragraph should state, "Except for the matter discussed in the preceding paragraph..."
B. An explanatory paragraph should be added following the opinion paragraph.
C. No report modification should be made in this scenario.
D. Only the scope paragraph should be modified.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor may expand the scope paragraph to state that internal control was
considered as a basis for designing appropriate audit procedures, but not for the purpose of expressing an
opinion on the effectiveness of internal control. This serves to emphasize that the extended level of testing
and reporting on internal control required by the Sarbanes-Oxley Act did not apply in this case.
Choice "B" is incorrect. The auditor should modify the scope paragraph, not add an additional explanatory
paragraph.
Choice "C" is incorrect. An "except for" qualified opinion would not be appropriate in this case.
Choice "D" is incorrect. Although a report modification is not required, the question states that Rachel
wishes to emphasize the scope of her work on internal control. In such situations, the scope paragraph
should be modified.
NEW QUESTION: 3
규정 준수를 위해 조직은 리소스 사용을 3 개의 특정 AWS 리전으로 제한합니다. 승인되지 않은 리전에서 리소스가 시작되면 경고를 표시하려고 합니다.
다음 중 비 승인 지역에서 시작된 모든 자원에 대한 경고를 제공하는 방법은 무엇입니까?
A. 승인되지 않은 지역의 활동에 대한 Amazon CloudWatch Logs 분석.
B. AWS CloudTrail 로그 처리를 기반으로 경고 메커니즘을 개발하십시오.
C. 생성되는 모든 리소스에 대해 경고하려면 AWS Trusted Advisor를 사용하십시오.
D. 승인되지 않은 리전의 버킷에 저장된 객체에 대해 Amazon S3 이벤트 알림을 모니터링합니다.
Answer: B
