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NEW QUESTION: 1
A. Option B
B. Option D
C. Option A
D. Option C
Answer: B
NEW QUESTION: 2
Jackson & Company, CPAs, plan to audit the financial statements of Perigee Technologies, an issuer as
defined under the Sarbanes-Oxley Act of 2002. Which of the following situations would impair Jackson's
independence?
A. Discovering that Lowe, the chief financial officer of Perigee, started his accounting career ten years
earlier as a staff accountant for Jackson & Company, and continues to maintain ties with current
partners at the firm.
B. Provision of personal tax services to Johnson, the accounts payable manager of Perigee.
C. Preparation of Perigee's routine annual tax return, where Jackson's fee will be calculated as a
percentage of the tax refund obtained.
D. An audit of Perigee's internal control is performed contemporaneously with the annual financial
statement audit.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The provision of services involving contingent fee arrangements impairs the auditor's
independence.
Choice "A" is incorrect. Personal tax services provided to employees do not impair the auditor's
independence; however, personal tax services provided to corporate officers or their families would impair
independence.
Choice "C" is incorrect. Independence is not impaired by the performance of an audit of Perigee's internal
control; in fact, such services are required by PCAOB Auditing Standard No. 5 (covered in a later class).
Choice "D" is incorrect. The prohibition against auditing companies whose corporate officers worked for
the auditing firm only applies if those officers worked on the audit during the preceding year.
NEW QUESTION: 3
Cisco IOS XEデバイスに設定変更を適用するために使用される2つのプロトコルはどれですか？ （2つ選択してください）
A. HSRP
B. RESTCONF
C. CCX
D. NETCONF
E. CDP
Answer: B,D
NEW QUESTION: 4
管理者は、会社の部門Aが使用するユーザー役割を作成します。 他の部門には他にもさまざまな役割があります。 すべての従業員が同じESSIDに接続します。このESSIDは外部AAAサーバに対して認証されます。 管理者はどのようにして従業員に適切な役割を割り当てるように設定すればよいですか？
A. AAAプロファイルロールを実装します
B. サーバー派生の役割を実装する
C. ユーザーロールを実装する
D. デフォルトロールを実装する
Answer: C