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NEW QUESTION: 1
An accountant had begun to audit the financial statements of a nonissuer. Which of the following
circumstances most likely would be considered a reasonable basis for agreeing to the entity's request to
change the engagement to a compilation?
A. The accountant is prevented from examining the minutes of the board of directors' meetings.
B. The accountant is prohibited from corresponding with the entity's legal counsel.
C. The entity's principal creditors no longer require the entity to furnish audited financial statements.
D. The entity's management does not provide the accountant with a signed representation letter.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An audit may be changed to a compilation or review due to a change in client
requirements. Since the creditors no longer require audited financial statements, this is a valid reason for
requesting a change.
Choices "A", "B", and "D" are incorrect. Client-imposed scope limitations, such as refusing to provide a
signed representation letter, prohibiting correspondence with legal counsel, or refusing to allow
examination of board minutes, are indicative of a lack of cooperation by management. Such limitations
would not be a valid basis for changing an engagement from an audit to a compilation.

NEW QUESTION: 2
Which of the following must be kept secret for a public key infrastructure to remain secure?
A. Certificate Authority
B. Private key
C. Public key ring
D. Certificate revocation list
Answer: B
Explanation:
The private key, which is also called the secret key, must be kept secret.
Topic 7, Mixed Questions

NEW QUESTION: 3
A retail chain has been ingesting purchasing records from its network of 20,000 stores to Amazon S3 using Amazon Kinesis Data Firehose. To support training an improved machine learning model, training records will require new but simple transformations, and some attributes will be combined. The model needs to be retrained daily.
Given the large number of stores and the legacy data ingestion, which change will require the LEAST amount of development effort?
A. Spin up a fleet of Amazon EC2 instances with the transformation logic, have them transform the data records accumulating on Amazon S3, and output the transformed records to Amazon S3.
B. Require that the stores to switch to capturing their data locally on AWS Storage Gateway for loading into Amazon S3, then use AWS Glue to do the transformation.
C. Deploy an Amazon EMR cluster running Apache Spark with the transformation logic, and have the cluster run each day on the accumulating records in Amazon S3, outputting new/transformed records to Amazon S3.
D. Insert an Amazon Kinesis Data Analytics stream downstream of the Kinesis Data Firehose stream that transforms raw record attributes into simple transformed values using SQL.
Answer: D