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NEW QUESTION: 1
事業主のジェフは、近くの企業のいくつかが無線ネットワークを持っていることを発見しました。ジェフは、企業内に独自のワイヤレスネットワークを実装したいと考えています。他のワイヤレスネットワークからの干渉を減らすために、ワイヤレスアクセスポイントで次のどれを構成する必要がありますか？
A. WPA暗号化
B. PPPoE認証
C. ワイヤレスチャネル
D. MACフィルタリング
Answer: C
NEW QUESTION: 2
When management's assertion about the effectiveness of a nonissuer's internal control is presented in a
representation letter that will not accompany the CPA's report:
A. The CPA should not accept the engagement.
B. The report should contain a statement of management's assertion.
C. The report should include a negative assurance with respect to the effectiveness of the entity's internal
control.
D. Use of the report is restricted to management and the board of directors.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When management's assertion does not accompany the CPA's report, the first
paragraph of the report should contain a statement of management's assertion.
Choice "A" is incorrect. There is no requirement to limit the use of the report, but the report must include a
statement of management's assertion.
Choice "C" is incorrect. The CPA may accept such an engagement but is required to include
management's assertion in the report.
Choice "D" is incorrect. Negative assurance is prohibited with respect to a report on the effectiveness of an
entity's internal control.
NEW QUESTION: 3
収益を認識するようにシステムを設定する方法を決定するときは、収益の繰り延べの範囲と、その後の収益認識のタイミングを理解することが重要です。
認識が不測の事態の性質に依存すると考える場合、どちらの記述が正しいですか。
（2つ選択してください。）
A. 偶発事象を削除して収益を認識する前に、時間ベースの偶発事象が期限切れにならないようにする必要があります。
B. 偶発が削除され、収益が認識される前に、請求後の顧客承認条項は期限切れ（暗黙の承認）または手動で承認（明示の承認）される必要があります。
C. 時間ベースの偶発は失効する可能性がありますが、未払いの場合は、収益が認識される前に偶発を手動で削除する必要があります。
D. 請求前の顧客受け入れ条項では、請求のためにReceivablesにインポートする前に、フィーダーシステムでの顧客受け入れまたはその有効期限を記録する必要があります。偶発が削除され、注文が請求のためにReceivablesにインポートされる前に、顧客の承認またはその有効期限が発生する必要があります。
E. 支払いベースの偶発は、偶発が削除され、収益が認識される前に、必ずしも支払いを必要とするわけではありません。
Answer: B,D