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NEW QUESTION: 1
In the auditor's report, the principal auditor decides not to make reference to another CPA who audited a
client's subsidiary. The principal auditor could justify this decision if, among other requirements, the
principal auditor:
A. Is unable to review the audit programs and audit documentation of the other CPA.
B. Learns that the other CPA issued an unqualified opinion on the subsidiary's financial statements.
C. Is satisfied as to the independence and professional reputation of the other CPA.
D. Issues an unqualified opinion on the consolidated financial statements.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If, among other requirements, the principal auditor is satisfied as to the
independence and the professional reputation of the other auditor, the principal auditor may express an
opinion on the financial statements taken as a whole without making reference to the audit of the other
auditor.
Choice "A" is incorrect. Whether or not an unqualified opinion is issued is not the determining factor as to
whether the principal auditor must make reference to another CPA.
Choice "B" is incorrect. Whether or not an unqualified opinion is issued on the subsidiary's financial
statements is not the determining factor as to whether the principal auditor must make reference to
another CPA.
Choice "C" is incorrect. If the principal auditor is unable to review the audit programs and audit
documentation of the other CPA, he or she is likely to divide responsibility by making reference to the other
CPA in the auditor's report.
NEW QUESTION: 2
Which of these grants the JWT?
A. SAP ID Service
B. XSUAA
C. AppRouter
D. Connectivity Service
E. Destination Service
F. Backend-Microservice
Answer: B
Explanation:
Explanation/Reference:
See page 103, S4C80 Col17.
NEW QUESTION: 3
Where do you configure users so that they cannot access resources that belong to other organizations?
A. domain separation
B. VDCs
C. roles
D. locals
Answer: D
NEW QUESTION: 4
Which of the following gestures should be avoided when welcoming a customer? (Choose two.)
A. Standing straight
B. Fidgeting
C. Folding arms
D. Opening hands
E. Making eye contact
Answer: B,C
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