312-39 Practice Questions

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NEW QUESTION: 1
If a client will not permit inquiry of outside legal counsel, the auditor's report ordinarily will contain a(an):
A. Unqualified opinion with a separate explanatory paragraph.
B. Adverse opinion.
C. Qualified opinion.
D. Disclaimer of opinion.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. A client's refusal to permit inquiry of outside legal counsel is a significant scope
limitation that generally will result in a disclaimer of opinion.
Choice "A" is incorrect. Adverse opinions are used when there are very material departures from GAAP,
which is not the case here.
Choice "C" is incorrect. A client's refusal to permit inquiry of outside legal counsel is a significant scope
limitation that generally will result in a disclaimer of opinion. An unqualified opinion with a separate
explanatory paragraph would not be sufficient to address this situation.
Choice "D" is incorrect. A client's refusal to permit inquiry of outside legal counsel is a significant scope
limitation that generally will result in a disclaimer of opinion. A qualified opinion would not be sufficient to
address this situation.

NEW QUESTION: 2
インシデント処理フェーズのコンテキストでは、どの2つのアクティビティがスコーピングに該当しますか？ （2つ選択してください。）
A. ネットワーク上の脆弱性の数と種類を確認する
B. セキュリティインシデントがネットワーク上の保護されたリソースに影響を与えている範囲を特定する
C. セキュリティインシデントに関連付けられている攻撃者を識別する
D. 影響を受けたデータの量と量を判断する
E. セキュリティインシデントに関連付けられている攻撃者の数を決定する
Answer: B,D

NEW QUESTION: 3
A broker-dealer will be found guilty of churning an account if the account has a turnover ratio of
A. eight.
B. There is no specified turnover ratio assigned to the prohibited practice of churning.
C. four.
D. five.
Answer: B
Explanation:
There is no specified turnover ratio assigned to the prohibited practice of churning since
some investors are simply more frequent traders than others.