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NEW QUESTION: 1
What is the most likely course of action that an auditor would take after determining that performing
substantive tests on inventory will take less time than performing tests of controls?
A. Perform both tests of controls and substantive tests on inventory.
B. Perform only substantive tests on inventory.
C. Perform only tests of controls on inventory.
D. Assess control risk at a low level.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. If it would take less time to perform substantive tests than it would to perform tests of
controls, and if there is no other reason to test controls (i.e., if there is not a high degree of electronic
processing), the auditor would not be likely to test controls.
Choice "A" is incorrect. In order to assess control risk at a low level, tests of controls would need to be
performed. However, if it is more efficient to perform substantive tests, the auditor would not be likely to
test controls.
Choice "B" is incorrect. If it would take less time to perform substantive tests than it would to perform tests
of controls, and if there is no other reason to test controls (i.e., if there is not a high degree of electronic
processing), the auditor would not be likely to test controls.
Choice "D" is incorrect. Substantive procedures are always be necessary for all assertions relevant to
material transaction classes, account balances, and disclosures. Assuming inventory is material, tests of
controls alone would not be sufficient.
NEW QUESTION: 2
What are three statuses of an Asset template?
A. In Use
B. Approved
C. Inactive
D. Draft
E. Active
F. Not Ready
Answer: C,D,E
NEW QUESTION: 3
You plan to migrate the db to azure.
You verify that all objects are valid for azure sql database. You need to ensure that users and logins are migrated to azure.
What should you do?
A. Use the Copy Database wizard
B. Use the SQL Management Studio to deploy the db to azure
C. Back up the databasae from the local server and restore it to azure
D. Use the Database Transfer wizard
Answer: B,C
NEW QUESTION: 4
注：この質問は、同じシナリオを提示する一連の質問の一部です。シリーズの各質問には、記載された目標を達成する可能性のある独自のソリューションが含まれています。一部の質問セットには複数の正しい解決策がある場合もあれば、正しい解決策がない場合もあります。
このセクションの質問に回答すると、その質問に戻ることはできません。その結果、これらの質問はレビュー画面に表示されません。
あなたの会社には、パリのオフィスに100人のユーザーがいます。
オンプレミスネットワークには、次の表に示すサーバーが含まれます。
新しいサブスクリプションを作成します。すべてのサーバーをAzureに移動する必要があります。
解決策：Azure Site Recoveryを使用します。
これは目標を達成していますか？
A. いいえ
B. はい
Answer: B
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