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NEW QUESTION: 1
Which of the following best describes a CPA's engagement to report on a nonissuer's internal control over
financial reporting?
A. A prospective engagement to project, for a period of time not to exceed one year, and report on the
expected benefits of the entity's internal control.
B. A consulting engagement to provide constructive advice to the entity on its internal control.
C. An attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
D. An audit engagement to render an opinion on the entity's internal control.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An engagement to report on an entity's internal control is best described as an
attestation engagement to examine and report on management's written assertions about the
effectiveness of its internal control.
Choice "B" is incorrect. An audit involves expressing (or disclaiming) an opinion on historical financial
statements. An engagement to report on internal control is an attestation engagement and not an audit.
Thus, the engagement is covered under the attestation standards rather than GAAS.
Choice "C" is incorrect. A prospective engagement is not appropriate for a report on internal control. In
fact, the CPA's report includes an "inherent limitations" paragraph stating that projections of the internal
control evaluation to the future are risky, since conditions or the degree of compliance may change.
Choice "D" is incorrect. In a consulting engagement, the practitioner develops findings, conclusions, and
recommendations, but does not report on an assertion that is the responsibility of another party. When a
CPA reports on an entity's internal control, he or she is in effect reporting on management's assertion.

NEW QUESTION: 2


Answer:
Explanation:

Explanation

Box 1: Log to Azure Event Hubs
Cosmost DB logs can be send logs to Azure Storage, can be streamed to Azure Event Hubs, and be exported to Azure Log Analytics.
Box 2: Process Logs with Azure functions
Azure Data Factory Diagnostic logs
Save them to a Storage Account for auditing or manual inspection. You can specify the retention time (in days) using the diagnostic settings.
Stream them to Event Hubs for ingestion by a third-party service or custom analytics solution such as PowerBI.
Analyze them with Log Analytics
Scenario:
All application logs, diagnostic data, and system monitoring must be available in a single location.
Logging and diagnostic information must be reliably processed.
Security and Personally Identifiable Information (PII)
All access and usage of analysis results must be logged. Any unusual activity must be detected.
Reference:
https://docs.microsoft.com/en-us/azure/cosmos-db/logging
https://docs.microsoft.com/en-us/azure/data-factory/monitor-using-azure-monitor

NEW QUESTION: 3
You have the following two tables:
There is a relationship between Subscriber [EnrollmentDate] and Date[Date].
You plan to create a KPI for the number of subscribers enrolled in the current year.
You need to create a goal that is five percent more than the number of subscribers enrolled during the previous calendar year.
How should you complete the DAX formula? To answer, drag the appropriate values to the correct targets.
Each value may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

Explanation
CALCULATE
COUNT
PREVIOUSYEAR
References:
https://msdn.microsoft.com/en-us/library/hh272049(v=sql.110).aspx
https://msdn.microsoft.com/en-us/library/ee634770.aspx

NEW QUESTION: 4
Given the following state transition diagram:

Which of the test cases below will cover the following series of state transitions?
SS S1 S2 S1 S2 ES
A. A, B, F
B. A, B, E, B, F
C. A, B, C, D
D. A, B, E, B, C, D
Answer: B