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Vendor: HRCI

Exam Code: SPHRi Dumps

Questions and Answers: 104

Product Price: $69.00

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NEW QUESTION: 1
During an engagement to review the financial statements of a nonissuer an accountant becomes aware of
a material departure from GAAP. If the accountant decides to modify the standard review report because
management will not revise the financial statements, the accountant should:
A. Express positive assurance on the accounting principles that conform with GAAP.
B. Disclose the departure from GAAP in a separate paragraph of the report.
C. Express negative assurance on the accounting principles that do not conform with GAAP.
D. Issue an adverse or an "except for" qualified opinion, depending on materiality.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If the accountant concludes that modification of the standard report is appropriate,
the departure should be disclosed in a separate paragraph of the report.
Choice "A" is incorrect. An accountant would not express negative assurance on the accounting principles
that do not conform with GAAP in a review engagement.
Choice "C" is incorrect. An accountant would not issue an opinion in a review engagement.
Choice "D" is incorrect. An accountant would not express positive assurance (i.e., an opinion) on the
accounting principles that conform with GAAP in a review engagement.

NEW QUESTION: 2
Which two NSX Data Security roles could be used to create security policies? (Choose two)
A. Auditor
B. NSX Administrator
C. Security Administrator
D. Enterprise Administrator
Answer: C,D
Explanation:
https://pubs.vmware.com/NSX-6/index.jsp#com.vmware.nsx.admin.doc/GUID-66DA0370-C241-40BD-A987-98597564EEDF.html

NEW QUESTION: 3
The following descriptions about MAX PRESENCE are correct: (Multiple Choice)
A. The highest-end large video conferencing system
B. Convergence of video conference, surveillance, data and eLTE cluster endpoint
C. New-generation decision-making command center
D. Multi-purpose screen for emmergency and meetings
Answer: A,B,C,D

NEW QUESTION: 4
When implementing H-VPLS with QinQ access on Cisco Metro Ethernet switches, which two commands enable the QinQ tagging? (Choose two.)
A. switchport mode trunk
B. encapsulation dot1q {customer-vlan} second-tag {sp-vlan}
C. encapsulation dot1q {sp-vlan} second-tag {customer-vlan}
D. switchport access vlan {sp-vlan}
E. switchport access vlan {customer-vlan}
F. switchport mode dot1q-tunnel
Answer: D,F


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