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NEW QUESTION: 1
What does checking STARTTLS field on the SMTP form do?
A. It triggers the Time to Live Sequence in secure sockets.
B. It disables SMTP Server authentication.
C. It enables TLS/SSL encryption.
D. It enables SMTP Server authentication.
Answer: C
NEW QUESTION: 2
Which of the following factors most likely would heighten an auditor's concern about the risk of fraudulent
financial reporting?
A. Low growth and profitability as compared to other entities in the same industry.
B. Large amounts of liquid assets that are easily convertible into cash.
C. Financial management's participation in the initial selection of accounting principles.
D. An overly complex organizational structure involving unusual lines of authority.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor identifies factors indicative of potential fraud ("fraud risk factors") as part
of assessing the risk of material misstatement. An overly complex organization structure involving unusual
lines of authority provides an opportunity for fraudulent financial reporting that would heighten the auditor's
concern.
Choice "A" is incorrect. Large amounts of liquid assets that are easily convertible into cash would heighten
an auditor's concern about misappropriation of assets, not about fraudulent financial reporting.
Choice "B" is incorrect. Low growth and profitability might heighten an auditor's concern if it became
severe or if management faced excessive pressure to meet financial expectations, but would not
necessarily in and of itself heighten an auditor's concern.
Choice "C" is incorrect. Nonfinancial management's participation in the selection of accounting principles
might heighten the auditor's concern; financial management is expected to participate in such activities.
NEW QUESTION: 3
Which of the following changes in accounting policies resulting from a significant change in the expected pattern of economic benefit will increase profit?
A. A change from FIFO to LIFO inventory valuation when costs are rising.
B. A change from straight-line to accelerated depreciation in the early years of the depreciable lives of the assets.
C. A change from accelerated to straight-line depreciation in the later years of the depreciable lives of the assets.
D. A change from FIFO to weighted-average inventory valuation when costs are falling.
Answer: D
Explanation:
According to IAS 16 Property, Plant, and Equipment, a change in depreciation method resulting from a significant change in the expected pattern benefits is accounted for as a change in estimate, that is. prospectively. In a period of falling cost=. FIF1 results in higher cost of goods sold than the weighted-average method. FIFO includes the higher, early in cost of goods sold, whereas the weighted-average method averages the later, lower costs with the higher, earlier costs. Thus, a change from FIFO to weighted-average costing reduces cost of goods sold and into reported profit. An entity had the following account balances in the pre-closing trial balance:
NEW QUESTION: 4
次の表に示すAzure仮想マシンを含むAzureサブスクリプションがあります。
次の表に示す設定を使用するように、仮想マシンのネットワークインターフェイスを構成します。
VNET1の設定から、次の図に示すDNSサーバーを構成します。
仮想マシンは、IPアドレスが192.168.10.15のDNSサーバーとIPアドレスが193.77.134.10のDNSサーバーに正常に接続できます。
次の各ステートメントについて、ステートメントがtrueの場合は[はい]を選択します。それ以外の場合は、[いいえ]を選択します。
Answer:
Explanation:
Explanation:
Box 1: Yes
You can specify DNS server IP addresses in the VNet settings. The setting is applied as the default DNS server(s) for all VMs in the VNet.
Box 2: No
You can set DNS servers per VM or cloud service to override the default network settings.
Box 3: Yes
You can set DNS servers per VM or cloud service to override the default network settings.
Reference:
https://docs.microsoft.com/en-us/azure/virtual-network/virtual-networks-faq#name-resolution-dns
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