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NEW QUESTION: 1
Management of Hill Company has decided not to account for a material transaction in accordance with the
provisions of an FASB Standard. In setting forth its reasons in a note to the financial statements,
management has clearly demonstrated that due to unusual circumstances the financial statements
presented in accordance with the FASB Standard would be misleading. The auditor's report should include
a separate explanatory paragraph and contain a(an):
A. Adverse opinion.
B. "Subject to" qualified opinion.
C. Unqualified opinion.
D. "Except for" qualified opinion.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. In unusual circumstances, where the literal application of accounting standards
would make the FS misleading (e.g., new legislation or new business practices), the proper accounting
treatment is that which will more fairly present the FS. In such a case, the auditor should express an
unqualified opinion on the financial statements and include a separate explanatory paragraph.
Choice "A" is incorrect. Under the circumstances, the method of accounting selected by the client is
justified. There is no need for an "except for" qualification.
Choice "B" is incorrect. "Subject to" opinions are not acceptable under any circumstances.
Choice "C" is incorrect. An adverse opinion is not appropriate since the statements as prepared by the
client are fairly presented.
NEW QUESTION: 2
An organization is setting up a backup and restore system in AWS of their in premise system. The
organization needs High Availability(HA) and Disaster Recovery(DR) but is okay to have a longer
recovery time to save costs. Which of the below mentioned setup options helps achieve the objective of
cost saving as well as DR in the most effective way?
A. Replicate on premise DB to EC2 at regular intervals and setup a scenario similar to the pilot light.
B. Setup the backup data on S3 and transfer data to S3 regularly using the storage gateway.
C. Setup pre- configured servers and create AMIs.. Use EIP and Route 53 to quickly switch over to AWS
from in premise.
D. Setup a small instance with AutoScaling; in case of DR start diverting all the load to AWS from on
premise.
Answer: B
Explanation:
AWS has many solutions for Disaster Recovery(DR) and High Availability(HA). When the organization
wants to have HA and DR but are okay to have a longer recovery time they should select the option
backup and restore with S3. The data can be sent to S3 using either Direct Connect, Storage Gateway or
over the internet.
The EC2 instance will pick the data from the S3 bucket when started and setup the environment. This
process takes longer but is very cost effective due to the low pricing of S3. In all the other options, the
EC2 instance might be running or there will be AMI storage costs.
Thus, it will be a costlier option. In this scenario the organization should plan appropriate tools to take a
backup, plan the retention policy for data and setup security of the data.
Reference: http://d36cz9buwru1tt.cloudfront.net/AWS_Disaster_Recovery.pdf
NEW QUESTION: 3
Which statement correctly applies to RPO and Copy Data Services?
A. RPO is a pre-defined parameter based on the type of replication selected.
B. RPO is the minimum time interval that a mirrored volume or consistency group lag behind the source volume
C. Volumes backed up from clones do not affect RPO.
D. Multiple consistency groups can be supported with asynchronous mirroring for different RPOs.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Consistency groups creates a consistent point-in-time copy of multiple volumes, with negligible host impact. You can enable FlashCopy consistency groups from the DS CLI.
Note: Recovery Point Objective (RPO) describes the interval of time that might pass during a disruption before the quantity of data lost during that period exceeds the Business Continuity Plan's maximum allowable threshold or "tolerance." References: https://www.druva.com/blog/understanding-rpo-and-rto/
NEW QUESTION: 4
When saving a customized Cognos report, which two folders are available? (Choose two.)
A. My Folders
B. Public Folders
C. TSPC Folders
D. Tivoli Folders
E. Group Folders
Answer: A,B