COF-C02 Practice Questions

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NEW QUESTION: 1
Which of the following provides the most authoritative guidance for an auditor?
A. General guidance provided by a Statement on Auditing Standards.
B. Specific guidance provided by an interpretation of a Statement on Auditing Standards.
C. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting
practices in the client's industry.
D. A Journal of Accountancy article discussing implementation of a new standard.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. General guidance provided by a Statement on Auditing Standards is the most
authoritative of level of auditing guidance. Auditors are required to comply with SASs, and should be
prepared to justify any departures therefrom.
Choices "A" and "D" are incorrect. AICPA audit and accounting guides and SAS interpretations are
interpretive publications that provide guidance regarding how SASs should be applied in specific
situations. They are not as authoritative as SASs.
Choice "B" is incorrect. Journal of Accountancy articles have no authoritative status but may be helpful to
the auditor.

NEW QUESTION: 2
You have a Microsoft Exchange Server 2019 database availability group (DAG) named DAG1. DAG1 contains a Mailbox server named EX01.
EX01 fails and must be replaced.
You plan to recover EX01 to a new server.
You deploy Windows Server 2019 to a new server that has identical hardware as EX01.
You need to restore EX01 to the new server.
What should you do before you restore EX01?
A. Rename the computer account of EX01.
B. Reset the computer account of EX01.
C. Register a service principal name (SPN).
D. Join EX01 to the domain.
E. Create a new computer account for EX01.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Before you restore EX01 to the new server you must reset the computer account for EX01 and then join it to the domain.
References:
https://docs.microsoft.com/en-us/exchange/high-availability/disaster-recovery/recover-exchange-servers?
view=exchserver-2019

NEW QUESTION: 3
vSphere管理者は、2つのVMkernelポートと4つのターゲットポータルを備えた環境でソフトウェアISCSIポートバインディングを構成しています。
バインドされたポートからターゲットまでのISCSIセッションはいくつ作成されますか？
A. 0
B. 1
C. 2
D. 3
Answer: D