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NEW QUESTION: 1
Which of the following accounting services may an accountant perform without being required to issue a
compilation or review report under the Statements on Standards for Accounting and Review Services?
I. Preparing a working trial balance.
II. Preparing standard monthly journal entries.
A. II only.
B. Neither I nor II.
C. I only.
D. Both I and II.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An accountant can prepare a working trial balance and prepare standard monthly
journal entries without being required to issue a compilation or review report under the SSARS as long as
the performance of these services does not carry forward into the submission of financial statements.
Choice "A" is incorrect. Monthly journal entries can be prepared.
Choice "B" is incorrect. A working trial balance can be prepared.
Choice "D" is incorrect. Both of these services can be rendered as long as they do not carry forward into
the preparation of financial statements.
NEW QUESTION: 2
ClearPass OnGuardアプリケーションの主な用途は何ですか？
A. BYODデバイスのオンボーディング
B. 安全な従業員アクセス
C. エンドポイントポスチャ
D. ゲストアクセス
E. デバイスプロファイリング
Answer: C
NEW QUESTION: 3
Which of the following is the BEST method for ensuring that security procedures and guidelines are known and understood?
A. Periodic focus group meetings
B. Computer-based certification training (CBT)
C. Employee's signed acknowledgement
D. Periodic compliance reviews
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Using computer-based training (CBT) presentations with end-of-section reviews provides feedback on how well users understand what has been presented. Periodic compliance reviews are a good tool to identify problem areas but do not ensure that procedures are known or understood. Focus groups may or may not provide meaningful detail. Although a signed employee acknowledgement is good, it does not indicate whether the material has been read and/or understood.