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NEW QUESTION: 1
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
An entity issues financial statements that present financial position and results of operations but omits the
related statement of cash flows. Management discloses in the notes to the financial statements that it does
not believe the statement of cash flows to be a useful financial statement.
List B
Report Modifications
A. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the scope and opinion paragraphs.
B. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph without
modifying the three standard paragraphs.
C. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify
the opinion paragraph.
D. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the opinion paragraph.
E. Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify
the scope and opinion paragraphs.
F. Describe the circumstances within the scope and opinion paragraphs without adding an explanatory
paragraph.
G. Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.
H. Issue the standard auditor's report without modification.
I. Describe the circumstances within the scope paragraph without adding an explanatory paragraph.
J. Describe the circumstances in an explanatory paragraph following the opinion paragraph without
modifying the three standard paragraphs.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is the correct modification. The circumstances should be described in an explanatory
paragraph preceding the opinion paragraph and the opinion paragraph should be modified.

NEW QUESTION: 2
You are developing an Azure web app named WebApp1. WebApp1 uses an Azure App Service plan named Plan1 that uses the B1 pricing tier.
You need to configure WebApp1 to add additional instances of the app when CPU usage exceeds 70 percent for 10 minutes.
Which three actions should you perform in sequence? To answer, move the appropriate actions from the list of actions to the answer area and arrange them in the correct order.

Answer:
Explanation:

Explanation

Box 1: From the Scale out (App Service Plan) settings blade, change the pricing tier The B1 pricing tier only allows for 1 core. We must choose another pricing tier.
Box 2: From the Scale out (App Service Plan) settings blade, enable autoscale
* Log
in to the Azure portal at http://portal.azure.com
* Navigate to the App Service you would like to autoscale.
* Select Scale out (App Service plan) from the menu
* Click on Enable autoscale. This activates the editor for scaling rules.

Box 3: From the Scale mode to Scale based on metric, add a rule, and set the instance limits.
Click on Add a rule. This shows a form where you can create a rule and specify details of the scaling.
References:
https://azure.microsoft.com/en-us/pricing/details/app-service/windows/
https://blogs.msdn.microsoft.com/hsirtl/2017/07/03/autoscaling-azure-web-apps/

NEW QUESTION: 3

A. Option A
B. Option C
C. Option B
D. Option D
Answer: B

NEW QUESTION: 4
Which one of the mechanisms CANNOT be used directly by the JAX-WS dynamic APIs for Dispatch or Provider?
A. JAXB Objects
B. SOAP Message
C. Data Source
D. Input Stream
E. Source
Answer: D

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