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NEW QUESTION: 1
What view would you use to determine if a given tablespace is fully self-contained for the execution of a tablespace point-in-time recovery?
A. TPITR_CHECK
B. TS_PITR_CHECK
C. CHECK_TSPITR
D. TS_CHECK
E. PITR_TS_CHECK
Answer: B

NEW QUESTION: 2
This question presents independent factual situations an auditor might encounter in conducting an audit.
List B represents the report modifications (if any) that would be necessary. Select as the best answer for
each item, the action the auditor normally would take. The report modifications in List B may be selected
once, more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations.
- The conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
In auditing the long-term investments account, an auditor is unable to obtain audited financial statements
for an investee located in a foreign country. The auditor concludes that sufficient appropriate audit
evidence regarding this investment cannot be obtained.
List B Report Modifications
A. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the opinion paragraph.
B. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the opinion paragraph.
C. Describe the circumstances within the scope and opinion paragraphs without adding an explanatory
paragraph.
D. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the scope and opinion paragraphs.
E. Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.
F. Describe the circumstances within the scope paragraph without adding an explanatory paragraph.
G. Issue the standard auditor's report without modification.
H. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph without
modifying the three standard paragraphs.
I. Describe the circumstances in an explanatory paragraph following the opinion paragraph without
modifying the three standard paragraphs.
J. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the scope and opinion paragraphs.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "E" is the correct modification. The situation calls for a qualified opinion or a disclaimer of opinion,
but none of the choices adequately describes a disclaimer. Therefore, a qualified opinion is the best
answer. The circumstances should be described in an explanatory paragraph preceding the opinion
paragraph and the scope and opinion paragraphs should be modified.

NEW QUESTION: 3
A company's claims processed department has a mobile workforce that receives a large number of email submissions from personal email addresses. An employees recently received an email that approved to be claim form, but it installed malicious software on the employee's laptop when was opened.
A. Install a mail gateway to scan incoming messages and strip attachments before they reach the mailbox.
B. Implement cloud-based content filtering with sandboxing capabilities.
C. Impalement application whitelisting and add only the email client to the whitelist for laptop in the claims processing department.
D. Required all laptops to connect to the VPN before accessing email.
Answer: B

NEW QUESTION: 4
リードが変換されると、アカウント、連絡先、および商談になります（商談の作成をオプトアウトしない限り）
A. 本当
B. 偽
Answer: A