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NEW QUESTION: 1
When an accountant compiles projected financial statements, the accountant's report should include a
separate paragraph that:
A. Explains the difference between a compilation and a review.
B. Describes the limitations on the projection's usefulness.
C. Expresses limited assurance that the actual results may be within the projected range.
D. Documents the assessment of the risk of material misstatement due to fraud.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The accountant's report on compiled projected financial statements should include a
separate paragraph that describes the limitations on the projection's usefulness. For example, the
paragraph states that there will usually be differences between projected and actual results, and indicates
that the accountant has no responsibility to update the report for events occurring after the date of the
report.
Choice "A" is incorrect. The accountant's report on compiled projected financial statements does not
include an Explanation: of the difference between a compilation and a review.
Choice "B" is incorrect. The accountant's report on compiled projected financial statements does not
document the assessment of the risk of material misstatement due to fraud.
Choice "C" is incorrect. The accountant's report on compiled projected financial statements does not
express limited assurance that the actual results may be within the projected range. In fact, it specifically
states that no opinion or any other form of assurance is expressed, and that there usually will be
differences between projected and actual results.

NEW QUESTION: 2



A. Option D
B. Option A
C. Option F
D. Option E
E. Option B
F. Option C
Answer: A,B,E
Explanation:
In this case we have run the impdp without performing any conversion if endian format is different then we have to first perform conversion.

NEW QUESTION: 3
Which of the following security-focused protocols has confidentiality services operating at a layer different from the others?
A. Secure socket layer (SSL)
B. FTP Secure (FTPS)
C. Sequenced Packet Exchange (SPX)
D. Secure HTTP (S-HTTP)
Answer: D
Explanation:
Explanation/Reference:
All the previous protocols operate at the transport layer except for Secure HTTP (S-HTTP), which operates at the application layer. S-HTTP has been replaced by SSL and TLS.
As it is very well explained in the Shon Harris book:
The transport layer receives data from many different applications and assembles the data into a stream to be properly transmitted over the network. The main protocols that work at this layer are TCP, UDP, Secure Sockets Layer (SSL), and Sequenced Packet Exchange (SPX).
NOTE:
Different references can place specific protocols at different layers. For example, many references place the SSL protocol in the session layer, while other references place it in the transport layer. It is not that one is right or wrong. The OSI model tries to draw boxes around reality, but some protocols straddle the different layers. SSL is made up of two protocols- one works in the lower portion of the session layer and the other works in the transport layer.
For purposes of the CISSP exam, SSL resides in the transport layer.
Reference(s) used for this question:
Harris, Shon (2012-10-18). CISSP All-in-One Exam Guide, 6th Edition (p. 526). McGraw-Hill. Kindle Edition.