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NEW QUESTION: 1
This question will represent a statement, question, excerpt, or comment taken from various parts of an
auditor's documentation file. Letter choices A-P represent a list of the likely sources of the statement,
question, excerpt, or comment. Select, as the best answer for each item, the most likely source. Select
only one source for each item. The company considers the decline in value of equity securities classified
as available-for-sale to be temporary.
A. Audit inquiry letter to legal counsel.
B. Practitioner's report on management's assertion about an entity's compliance with specified
requirements.
C. Letter for underwriters.
D. Lawyer's response to audit inquiry letter.
E. Request for bank cutoff statement.
F. Communication from those charged with governance to the auditor.
G. Successor auditor's communication with predecessor auditor.
H. Report on the application of accounting principles.
I. Accounts receivable confirmation request.
J. Auditor's communication to those charged with governance (other than with respect to significant
deficiencies in internal control).
K. Partner's engagement review notes.
L. Management representation letter.
M. Explanatory paragraph of an auditor's report on financial statements.
N. Auditor's engagement letter.
O. Predecessor auditor's communication with successor auditor.
P. Auditor's communications on significant deficiencies in internal control.
Answer: L
Explanation:
Explanation/Reference:
Explanation:
Choice "N" is correct. Management's discussion regarding the temporary nature of a decline in the value of
equity securities provides information regarding recognition, measurement, and disclosure, and would be
included in the management representation letter.

NEW QUESTION: 2
Which of the following statements are true about declarative security? Each correct answer represents a complete solution. Choose all that apply.
A. In this security, authentication decisions are made based on the business logic.
B. It applies the security policies on the software applications at their runtime.
C. In this security, the security decisions are based on explicit statements.
D. It is employed in a layer that relies outside of the software code or uses attributes of the code.
Answer: B,C,D
Explanation:
Explanation/Reference:
Explanation: Declarative security applies the security policies on the software applications at their runtime.
In this type of security, the security decisions are based on explicit statements that confine security behavior. Declarative security applies security permissions that are required for the software application to access the local resources and provides role-based access control to an individual software component and software application. It is employed in a layer that relies outside of the software code or uses attributes of the code. AnswerC is incorrect. In declarative security, authentication decisions are coarse-grained in nature from an operational or external security perspective.

NEW QUESTION: 3
You have defined a custom API and its REST endpoints and methods, In addition, you have exposed the API through a mobile backend.
In what three ways can you test the custom API? (Choose three.)
A. from a browser that access the endpoint URI
B. remotely via a mobile app by using an Oracle Mobile Cloud Enterprise client SDK for that platform
C. remotely via an HTTP request by using a tool such as Postman or SoapUI
D. from the Developer Cloud Service test harness
E. from the Oracle Mobile Cloud Enterprise portal test page for the custom API
Answer: A,C,E

NEW QUESTION: 4
How does Rational Software Architect use modeling to address IT application complexity?
A. IT professionals use it encourage non-managed evaluations.
B. Architects use it to analyze impact from changing requirements throughout the design and implementation
C. Testers use it to limit rework, delays, and warranty costs.
D. Developers use it to test and debug inherited processes.
Answer: B