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Exam Code: CPA-21-02
Exam Name: CPA - C++ Certified Associate Programmer
Vendor: C++ Institute

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NEW QUESTION: 1
Hinweis: Diese Frage ist Teil einer Reihe von Fragen, die dasselbe Szenario darstellen. Jede Frage in der Reihe enthält eine eindeutige Lösung, mit der die angegebenen Ziele erreicht werden können. Einige Fragensätze haben möglicherweise mehr als eine richtige Lösung, während andere möglicherweise keine richtige Lösung haben.
Nachdem Sie eine Frage in diesem Abschnitt beantwortet haben, können Sie NICHT mehr darauf zurückgreifen. Infolgedessen werden diese Fragen nicht im Überprüfungsbildschirm angezeigt.
Sie haben ein Azure-Abonnement, das die in der folgenden Tabelle aufgeführten Ressourcen enthält.

VM1 stellt eine Verbindung zu VNET1 her.
Sie müssen VM1 mit VNET2 verbinden.
Lösung: Sie löschen VM1. Sie erstellen VM1 neu und erstellen dann eine neue Netzwerkschnittstelle für VM1.
Erfüllt dies das Ziel?
A. Ja
B. Nein
Answer: A
Explanation:
Explanation
Instead you should delete VM1. You recreate VM1, and then you add the network interface for VM1.
Note: When you create an Azure virtual machine (VM), you must create a virtual network (VNet) or use an existing VNet. You can change the subnet a VM is connected to after it's created, but you cannot change the VNet.
References:
https://docs.microsoft.com/en-us/azure/virtual-machines/windows/network-overview

NEW QUESTION: 2
Given: What is the output?

A. [21, 13, 11]
B. Compilation tails due to error at line 10
C. [30]
D. []
E. Compilation fails due to error at line 7
Answer: E
Explanation:
Option D is the correct answer. Code fails to compile as we can't use primitive for collections type, so in this code trying to use int at line 7, causes a compile error. We should have use wrapper. Integer there. So option D is correct. https://docs.oracle.eom/javase/8/docs/api/java/util/ArrayList.html

NEW QUESTION: 3
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. Provision of personal tax services to Johnson, the accounts payable manager of Perigee.
B. 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.
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.


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