Salesforce Plat-Admn-202 Q&A - in .pdf

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NEW QUESTION: 1
This question consists of an item pertaining to possible deficiencies in an accountant's review report.
Jordan & Stone, CPAs, audited the financial statements of Tech Co., a nonissuer, for the year ended
December 31, 20X1, and expressed an unqualified opinion. For the year ended December 31, 20X2, Tech
issued comparative financial statements. Jordan & Stone reviewed Tech's 20X2 financial statements and
Kent, an assistant on the engagement, drafted the accountants' review report below. Land, the
engagement supervisor, decided not to reissue the prior year's auditors' report, but instructed Kent to
include a separate paragraph in the current year's review report describing the responsibility assumed for
the prior year's audited financial statements. This is an appropriate reporting procedure. Land reviewed
Kent's draft and indicated in the Supervisor's Review Notes below that there were several deficiencies in
Kent's draft.
Accountant's Review Report
We have reviewed and audited the accompanying balance sheets of Tech Co. as of December 31, 20X2
and 20X1, and the related statements of income, retained earnings, and cash flows for the years then
ended, in accordance with Statements on Standards for Accounting and Review Services issued by the
American Institute of Certified Public Accountants and generally accepted auditing standards. All
information included in these financial statements is the representation of the management of Tech Co. A
review consists principally of inquiries of company personnel and analytical procedures applied to financial
data. It is substantially less in scope than an audit in accordance with generally accepted auditing
standards, the objective of which is the expression of an opinion regarding the financial statements taken
as a whole. Based on our review, we are not aware of any material modifications that should be made to
the accompanying financial statements. Because of the inherent limitations of a review engagement, this
report is intended for the information of management and should not be used for any other purpose. The
financial statements for the year ended December 31, 20X1, were audited by us and our report was dated
March 2, 20X2. We have no responsibility for updating that report for events and circumstances occurring
after that date.
Jordan and Stone, CPAs
March 1, 20X3
Supervisor's Review Notes
There should be an indication of the type of opinion expressed on the prior year's audited financial
statements in the fourth (separate) paragraph.
A. Incorrect
B. Correct
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Correct. An example of such a separate paragraph is the following: "The financial statements for the year
ended December 31, 20X1 were audited by us and we expressed an unqualified opinion on them in our
report dated March 1, 20X2 but we have not performed any auditing procedures since that date."

NEW QUESTION: 2
As part of your implementation of a new course, you will deliver pilot programs to a small group of learners in your organization. Which of the following are the two types of pilot programs that an organization can use within ADDIE?
A. Instructor-to-instructor format and instructor-to-peer format
B. Job-sampling program and abbreviated program format
C. Mock program and management-driven format
D. Identical program format and abbreviated program format
Answer: D
Explanation:
Reference: Professional in Human Resources Certification Guide, Sybex, ISBN: 978-0470-43096-5. Chapter 5: Human Resource Development. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US Body of Knowledge.
Chapter: Human Resource Development
Objective: Talent Management

NEW QUESTION: 3
What is the primary consideration for a customer when choosing a high-availability solution?
A. application response time during peak times
B. financial impact as a result of downtime
C. data center operational costs
D. high-performance computing workload
Answer: B

NEW QUESTION: 4
Which of the following is correct regarding the vmware link cloning function?
A. Linked clone virtual machines take up less space than cloned virtual machines
B. Linking Cloned VMs behave just like cloned VMs
C. Linked Clone A virtual machine is a complete clone of a cloned virtual machine
D. Linked Clone The virtual machine is a standalone virtual machine
Answer: A

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