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NEW QUESTION: 1
Statements on Standards for Accounting and Review Services (SSARS) require an accountant to report
when the accountant has:
A. Typed client-prepared financial statements, without modification, as an accommodation to the client.
B. Prepared, through the use of computer software, financial statements that are in conformity with a
comprehensive basis of accounting other than GAAP, and which are expected to be used by a third
party.
C. Proposed correcting journal entries to be recorded by the client that change client-prepared financial
statements.
D. Provided a client with a financial statement format that does not include dollar amounts, to be used by
the client in preparing financial statements.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. SSARS apply when an accountant "submits" financial statements. Submission is
defined as presenting financial statements to a client or third party that the accountant has prepared, either
manually or through use of computer software. Preparing financial statements that are in conformity with
another comprehensive basis of accounting constitutes a submission of financial statements under
SSARS. If the financial statements are expected to be used by a third party, SSARS would require the
accountant to report.
Choice "A" is incorrect. Typing or reproducing client-prepared financial statements, without modification, as
an accommodation to a client does not constitute submission of financial statements because the
accountant has not prepared those statements.
Choice "B" is incorrect. Providing a client with a financial statement format does not constitute a
submission of financial statements (the accountant is not preparing the financial statements) and therefore,
this does not fall within the guidelines of SSARS.
Choice "C" is incorrect. Proposing correcting journal entries does not constitute submission of financial
statements because the client will be the one recording the entries.

NEW QUESTION: 2
オンプレミスアプリケーションが標準のファイルストレージプロトコルを介してAWSクラウドストレージをシームレスに使用できるようにするAWSハイブリッドストレージサービスはどれですか？
A. AWS Snowball
B. AWS Snowball Edge
AWS Storage Gatewayサービスは、オンプレミス環境とAWSクラウド間のハイブリッドクラウドストレージを可能にします。オンプレミスのエンタープライズアプリケーションとワークフローを、業界標準のストレージプロトコルを介してAmazonのブロックおよびオブジェクトクラウドストレージサービスとシームレスに統合します。頻繁にアクセスされるデータをオンプレミスにキャッシュすることで低レイテンシのパフォーマンスを提供すると同時に、Amazonクラウドストレージサービスにデータを安全かつ永続的に保存します。最適化されたデータ転送メカニズムと帯域幅管理を提供し、信頼性の低いネットワークを許容し、転送されるデータの量を最小限に抑えます。 AWS暗号化、ID管理、モニタリング、ストレージサービスとのネイティブ統合を通じて、AWSのセキュリティ、管理性、耐久性、スケーラビリティを既存のエンタープライズ環境にもたらします。一般的な使用例には、バックアップとアーカイブ、ディザスタリカバリ、クラウド内ワークロード用のS3へのデータの移動、階層型ストレージなどがあります。
C. AWS Storage Gateway
D. AWS Direct Connect
Answer: C

NEW QUESTION: 3
エンジニアが屋内オフィスで高速データと音声の予測サイト調査を実行しました。最適なVoWLAN設計のために-67 dBmの信号レベルで推奨されるデータレートは何ですか？
A. 24 Mbps on 802.11 an
B. 6 Mbps on 802.11 bgn
C. 12 Mbps on 802.11 an
D. 24 Mbps on 802.11 bgn
Answer: D