CIPS L4M2 Q&A - in .pdf

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  • Exam Name: Defining Business Needs
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NEW QUESTION: 1
次の表に示すWebアプリを含むAzureサブスクリプションがあります。

どのWebアプリでWebJobを構成できますか?
A. WebApp4
B. WebApp3
C. WebApp1
D. WebApp2
Answer: A
Explanation:
Explanation
Publishing a .NET Core WebJob to App Service from Visual Studio uses the same tooling as publishing an ASP.NET Core app.
References:
https://docs.microsoft.com/en-us/azure/app-service/webjobs-dotnet-deploy-vs

NEW QUESTION: 2


A. Option D
B. Option C
C. Option F
D. Option B
E. Option A
F. Option E
Answer: E

NEW QUESTION: 3
When a CPA reports on audited financial statements prepared on the cash receipts and disbursements
basis of accounting, the report should:
A. Include a separate explanatory paragraph that discusses the justification for, and the CPA's
concurrence with, the departure from GAAP.
B. Explain why this basis of accounting is more useful for the readers of this entity's financial statements
than GAAP.
C. State that the basis of presentation is a comprehensive basis of accounting (OCBOA) other than
GAAP.
D. Refer to the note in the financial statements that describes management's responsibility for the
financial statements.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A report on other comprehensive basis of accounting ("OCBOA") financial
statements should include an explanatory paragraph stating the basis, referring to the footnote that
describes it, and indicating that it is a non-GAAP basis.
Choice "A" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements does not include an evaluation of the usefulness of the basis of accounting.
Choice "B" is incorrect. A report on other comprehensive basis of accounting ("OCBOA") financial
statements makes reference to the note in the financial statements that describes the accounting basis,
not to a note describing management's responsibility.
Choice "D" is incorrect. The separate explanatory paragraph states the basis, refers to the footnote
describing it, and indicates that it is a non-GAAP basis. It does not discuss the justification for the non-
GAAP basis, nor does the CPA indicate concurrence.

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