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NEW QUESTION: 1
In identifying matters for communication with those charged with governance, an auditor most likely would
ask management whether:
A. The turnover in the accounting department was unusually high.
B. It consulted with another CPA firm about accounting matters.
C. There were any subsequent events of which the auditor was unaware.
D. It agreed with the auditor's assessed level of control risk.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor is required to communicate to those charged with governance regarding
certain matters, including management consultation with other auditors. Consequently, the auditor must
ask management about this matter.
Choice "A" is incorrect. Unusually high turnover in the accounting department is a negative factor in
assessing control risk, but it is not a matter that needs to be communicated to those charged with
governance.
Choice "C" is incorrect. Inquiry of management concerning any subsequent events of which the auditor is
unaware is a required audit procedure, which would also be confirmed as part of the management
representation letter, but it is not a matter that needs to be communicated to those charged with
governance. (They should already know!)
Choice "D" is incorrect. The auditor alone has responsibility for judgments regarding the assessed level of
control risk, and the auditor would not generally discuss this assessment with management.

NEW QUESTION: 2
SNMPクエリを特定のOIDツリーに制限するには、どの機能を使用できますか？
A. ビューレコード
B. サーバーグループ
C. コミュニティ
D. アクセスグループ
Answer: A

NEW QUESTION: 3
これらのうち、CPMを正しく説明しているのはどれですか
A. 100インプレッションあたりのコスト
B. インプレッションあたりの費用
C. インプレッション1,000回あたりの費用
D. 100万インプレッションあたりのコスト
Answer: C
Explanation:
Explanation:CPMは、広告の1,000インプレッションあたりの平均コストを測定します。これは、広告の総費用を総インプレッション数で割って1,000を掛けた値として計算されます。