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Exam Code: Assessor_New_V4
Exam Name: Assessor_New_V4 Exam
Vendor: PCI SSC

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NEW QUESTION: 1
Under which of the following circumstances would a disclaimer of opinion not be appropriate?
A. The client refuses to permit its attorney to furnish information requested in a letter of audit inquiry.
B. The auditor is engaged after fiscal year-end and is unable to observe physical inventories or apply
alternative procedures to verify their balances.
C. The auditor is unable to determine the amounts associated with illegal acts committed by the client's
management.
D. The financial statements fail to contain adequate disclosure of related party transactions.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The failure of the financial statements to contain adequate disclosure of related party
transactions, or other required disclosures, would result in a qualified or adverse opinion, not a disclaimer
of opinion.
Choice "B" is incorrect. A client's refusal to permit its attorney to furnish information requested in a letter of
audit inquiry would generally result in a disclaimer of opinion.
Choice "C" is incorrect. The auditor's inability to observe physical inventories or apply alternative
procedures to verify their balances could result in a disclaimer.
Choice "D" is incorrect. The auditor's inability to determine the amounts associated with illegal acts
committed by the client's management could result in a disclaimer.

NEW QUESTION: 2
Review the static route configuration for IPsec shown in the Exhibit below; then answer the question following it.

Which of the following statements are correct regarding this configuration? (Select all that apply).
A. The gateway address is not required because the interface is a point-to-point connection
B. Remote_1 is a Phase 1 object with interface mode enabled
C. The gateway address is not required because the default route is used
D. Remote_1 is a firewall zone
Answer: A,B

NEW QUESTION: 3
Always read the meter dials from the right to the left. This procedure is much easier, especially if any of
the dial hands are near the zero mark. If the meter has two dials, and one is smaller than the other, it is
not imperative to read the smaller dial since it only registers a small amount. Read the dial at the right first.
As the dial turns clockwise, always record the figure the pointer has just passed. Read the next dial to the
left and record the figure it has just passed. Continue recording the figures on the dials from right to left.
When finished, mark off the number of units recorded. Dials on water and gas meters usually indicate the
amount each dial records.
These instructions show you how to -
A. repair a water meter
B. read a meter
C. turn the dials of a meter
D. be prepared for outside employment
E. install a gas meter
Answer: B

NEW QUESTION: 4
ドキュメントヘッダーで変更できるフィールドは次のうちどれですか?この質問には2つの正解があります。
A. 伝票日付
B. 整理番号
C. 伝票ヘッダテキスト
D. 為替レート
Answer: B,C


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