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NEW QUESTION: 1
When using confirmations to provide evidence about the completeness assertion for accounts payable, the
appropriate population most likely would be:
A. Invoices filed in the entity's open invoice file.
B. Vendors with whom the entity has previously done business.
C. Amounts recorded in the accounts payable subsidiary ledger.
D. Payees of checks drawn in the month after the year-end.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. When testing the completeness assertion for accounts payable, the appropriate
population would be a list of vendors with whom the entity has previously done business.
Choice "B" is incorrect. Confirming amounts recorded would test the existence assertion, rather than
completeness.
Choice "C" is incorrect. Checks drawn in the subsequent period represent only a subset of the client's
vendor listing. (It would not include liabilities that have not yet been paid). In obtaining information about
the completeness assertion, the auditor is concerned with determining whether liabilities exist which are
not reflected in the client's financial statements.
Choice "D" is incorrect. The invoices filed in the entity's open invoice file would provide only a subset of the
client's vendor listing. (It would not include liabilities for which the invoice had not yet been received.) In
obtaining information about the completeness assertion, the auditor is concerned with determining whether
liabilities exist which are not reflected in the client's financial statements.

NEW QUESTION: 2
企業は、オンプレミス環境をAWSに移行する期限が厳しかった。仮想マシンのインポート/エクスポートサービスを使用してMicrosoft SQL ServerとMicrosoft Windows Serverを移動し、クラウドにネイティブな他のアプリケーションを再構築しました。チームはAmazon EC2データベースを作成し、Amazon RDSを使用しました。
社内の各チームはアプリケーションの移行を担当し、リソースを分離するための個別のアカウントを作成しました。同社にはコストを検討する時間があまりありませんでしたが、AWSの支出を削減するための提案が必要になりました。
ソリューションアーキテクトは、コストを削減するためにどの手順を実行する必要がありますか？
A. 予算を作成し、予算を超えるコストを監視します。需要が変動するアプリケーション用にAmazon EC2 Auto Scalingグループを作成します。 Amazon CloudWatchアラームに基づいてインスタンスサイズを変更するAWS Lambda関数を作成します。チームの支出を分析するために、各チームに請求書をAmazon S3バケットにアップロードしてもらいます。夜間のバッチ処理ジョブでスポットインスタンスを使用します。
B. コストエクスプローラーとAWSビジネスサポートリザーブAmazon EC2およびAmazon RDS DBインスタンスを有効にします。 Amazon CloudWatchとAWS Trusted Advisorを使用して、モニタリングを行い、コスト削減の提案を受け取ります。 [組織]の下にマスターアカウントを作成し、統合請求のためにチームを参加させます。
C. AWSビジネスサポートを有効にし、AWS Trusted Advisorのコストチェックを確認します。需要が変動するアプリケーション用にAmazon EC2 Auto Scalingグループを作成します。傾向分析のために、AWS Simple Monthly CalculatorレポートをAmazon S3に保存します。 [組織]の下にマスターアカウントを作成し、請求を統合するためにチームを参加させます。
D. Amazon CloudWatchアラームに基づいてインスタンスサイズを変更するAWS Lambda関数を作成します。
AWS Simple Monthly Calculatorの提案に基づいてインスタンスを予約します。 AWS Well-Architected Frameworkに推奨事項を確認して適用してもらいます。 [組織]の下にマスターアカウントを作成し、統合請求のためにチームを参加させます。
Answer: B
Explanation:
Explanation
Import/Export supports importing and exporting data into and out of Amazon S3 buckets. For significant data sets, AWS Import/Export is often faster than Internet transfer and more cost effective than upgrading your connectivity.

NEW QUESTION: 3
XPでは、開発者がコード行を変更して、機能を追加したり、バグを修正したり、デザインを改善したり、リファクタリングしたりすることができます。
A. ペアプログラミング
B. 集団的コード所有権
C. ソースコード管理
D. 継続的インテグレーション
Answer: B

NEW QUESTION: 4
以下の各ステートメントについて、そのステートメントが正しい場合は「はい」を選択してください。そうでなければ、いいえを選択します。
注：それぞれ正しい選択は1ポイントの価値があります。

Answer:
Explanation: