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NEW QUESTION: 1
다음 중 저장 매체가 제한된 경우 가장 좋은 백업 구성표는 무엇입니까?
A. 전체 백업
B. 실시간 백업
C. 가상 백업
D. 백업 차등
Answer: D

NEW QUESTION: 2
開発者は、インスタンス化できないShippingCalculatorクラスを作成する必要があり、サブクラスがオーバーライドできる、calculateメソッドの実用的なデフォルト実装を含める必要があります。 ShippingCalculatorクラスの正しい実装は何ですか？
A. Public abstract class ShippingCalculator {
public abstract calculate() { /*implementation*/ }
}
B. Public abstract class ShippingCalculator {
public void calculate() { /*implementation*/ }
}
拡張クラスは、メソッド定義でoverrideキーワードを使用して、既存の仮想メソッドをオーバーライドできます。仮想メソッドをオーバーライドすると、既存のメソッドに異なる実装を提供できますhttps://developer.salesforce.com/docs/atlas.en-us.apexcode.meta/apexcode/apex_classes_extending.htm
C. Public abstract class ShippingCalculator {
public override calculate() { /*implementation*/ }
}
D. Public abstract class ShippingCalculator {
public virtual void calculate() { /*implementation*/ }
}
Answer: D

NEW QUESTION: 3

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

NEW QUESTION: 4
An auditor most likely would apply analytical procedures in the overall review stage of an audit to:
A. Enhance the auditor's understanding of subsequent events.
B. Identify auditing procedures omitted by the staff accountants.
C. Determine whether additional audit evidence may be needed.
D. Evaluate the effectiveness of the internal control activities.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. In performing analytical procedures as an overall review, the auditor determines
whether adequate evidence has been gathered in response to unusual or unexpected balances identified
during the audit, and may decide that additional audit procedures are warranted. In addition, the auditor
may identify unusual or unexpected balances not already noted during the audit, which would also require
the application of further auditing procedures.
Choice "A" is incorrect. Analytical procedures applied during the overall review stage of the audit are
meant to evaluate the overall financial statement presentation, and to assess the conclusions reached by
the auditor. This is a high-level review, and one that focuses on the financial statements. As such, it would
not be likely to enhance the auditor's understanding of subsequent events.
Choice "B" is incorrect. Analytical procedures applied during the overall review stage of the audit are
meant to evaluate the overall financial statement presentation, and to assess the conclusions reached by
the auditor. This is a high-level review, and one that focuses on the financial statements. As such, it would
not be likely to identify omitted auditing procedures.
Choice "D" is incorrect. Analytical procedures applied during the overall review stage of the audit are
meant to evaluate the overall financial statement presentation, and to assess the conclusions reached by
the auditor. This is a high-level review, and one that focuses on the financial statements. As such, it would
not be useful in evaluating the effectiveness of the client's internal control activities.