CheckPoint 156-536 Q&A - in .pdf

  • 156-536 pdf
  • Exam Code: 156-536
  • Exam Name: Check Point Certified Harmony Endpoint Specialist - R81.20 (CCES)
  • PDF Version: V19.35
  • Q & A: 365 Questions and Answers
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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. Proposed correcting journal entries to be recorded by the client that change client-prepared financial
statements.
B. Typed client-prepared financial statements, without modification, as an accommodation to the client.
C. Provided a client with a financial statement format that does not include dollar amounts, to be used by
the client in preparing financial statements.
D. 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.
Answer: D
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
IS 감사인이 부적절한 테스트 절차를 사용하고 실제로 오류가 존재할 때 중대한 오류가 존재하지 않는다고 결론을 내릴 때 어떤 유형의 위험이 발생합니까?
A. 비즈니스 위험
B. 탐지 위험
C. 내재 된 위험
D. 잔류 위험
Answer: B
Explanation:
설명:
IS 감사인이 부적절한 테스트 절차를 사용하고 오류가 실제로 존재할 때 중대한 오류가 존재하지 않는다고 결론을 내릴 때 탐지 위험이 발생합니다.

NEW QUESTION: 3
What are two key reasons for a customer to purchase a NetApp VTL? (Choose two.)
A. to manage shrinking backup windows
B. to eliminate tape
C. to eliminate backup applications
D. to eliminate operators
Answer: A,B

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