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NEW QUESTION: 1
A registration statement filed with the SEC contains the reports of two independent auditors on their audits
of financial statements for different periods. The predecessor auditor who audited the prior-period financial
statements generally should obtain a letter of representation from the:
A. Client's audit committee.
B. Securities and Exchange Commission.
C. Principal underwriter.
D. Successor independent auditor.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "a" is correct. Before reissuing the prior year's audit report on the financial statements of a former
client, the auditor should 1) read the financial statements of the current period, 2) compare the prior period
information that the auditor reported on with the financial statements to be presented for comparative
purposes, and 3) obtain letters of representation from management of the former client and from the
successor auditor. The representation letter from management should indicate whether any of
management's previous representations should be modified and whether there have been any subsequent
events that would affect the previous financial statements. The representation letter from the successor
auditor should state whether the successor auditor's audit disclosed any issues of a material nature that
might affect the previous financial statements.
Choice "b" is incorrect. The predecessor auditor is seeking independent confirmation regarding issues that
might materially affect the previous financial statements. A representation letter from the client's audit
committee would not provide this confirmation.
Choice "c" is incorrect. The predecessor auditor is seeking independent confirmation regarding issues that
might materially affect the previous financial statements. A representation letter from the principal
underwriter would not provide this confirmation.
Choice "d" is incorrect. The predecessor auditor is seeking independent confirmation regarding issues that
might materially affect the previous financial statements. A representation letter from the SEC would not
provide this confirmation.

NEW QUESTION: 2
Which statement is true about a Oracle HSM Instance?
A. An unlimited number of file systems can be used with a single Oracle HSM instance.
B. A Oracle HSM instance is limited to a single QFS file system.
C. Up to 1000 file systems can be used with a single Oracle HSM instance.
D. Up to 250 file systems can be used with a single Oracle HSM instance.
Answer: B

NEW QUESTION: 3
Which approach is typically the most efficient method to use for data discovery?
A. Metadata
B. Content analysis
C. ACLs
D. Labels
Answer: A
Explanation:
Explanation
Metadata is data about data. It contains information about the type of data, how it is stored and organized, or information about its creation and use.

NEW QUESTION: 4
開発者は、注文処理システムのビジネスロジックを再実装する必要があります。ビジネスロジックは、アイテムを購入する場所を決定するために、複数のベンダーに要求を行う必要があります。プロセス全体が完了するまでに最大1週間かかる場合があります。
これらの要件を満たすシステムを実装する最も効率的でシンプルな方法は何ですか？
A. AWS Step Functionsを使用して、並列Lambda関数を実行し、結果を結合します。
B. AWS Lambdaを使用して、各ベンダーのLambda関数を非同期的に呼び出し、結果に参加します。
C. Amazon CloudWatch Eventsを使用して、Lambda関数を調整します。
D. 各ベンダーのAWS SQSを作成し、ワーカーインスタンスからキューをポーリングし、結果を結合します。
Answer: A
Explanation:
https://aws.amazon.com/step-functions/