相关试题
【多选题】
审计人员可以从下列___方面调查了解被审计单位相关内部控制制度及其执行情况。
A. 控制环境和控制活动
B. 风险评估
C. 控制活动
D. 信息与沟通
E. 对控制的监督
【多选题】
审计职业判断所选择的标准应当具有___。
A. 适用性
B. 公认性
C. 可靠性
D. 客观性
E. 相关性
【多选题】
审计人员判断重要性时，可以关注下列因素___。
A. 是否属于法律法规和政策禁止的问题
B. 是否涉及政策，体制或者机制的严重缺陷
C. 是否属于涉嫌犯罪的问题
D. 是否属于信息系统设计缺陷
E. 政府行政首长和相关领导机关及公众的关注程度
【多选题】
下列关于审计报告的说法中正确的有___。
A. 审计报告是审计工作和结果的综合反映
B. 审计报告是完成审计任务的标志
C. 内部审计报告是具有法律效力的证明文件,起到经济鉴证的作用
D. 审计报告是社会经济信息的客观反映
E. 国家审计的审计报告是国家审计机关向被审计单位作出审计决定的依据
【多选题】
下列属于审计机关审计处理措施的有___。
A. 罚款
B. 责令限期退还被侵占的国有资产
C. 责令按照国家统一的会计制度的有关规定进行处理
D. 警告
E. 责令限期缴纳应当上缴的款项
【多选题】
下列属于审计结果公告主要内容的有___。
A. 被审计单位的基本情况和审计评价意见
B. 审计发现的主要问题
C. 审计处理情况和建议
D. 加强预算管理的意见
E. 审计发现问题的整改情况
【多选题】
内部审计报告正文的主要内容包括___:
A. 标题
B. 审计依据
C. 审计结论
D. 审计决定
E. 审计建议
【多选题】
广义的审计流程一般可以分为几个阶段___。
A. 准备阶段
B. 实施阶段
C. 结束阶段
D. 终结阶段
E. 接受审计阶段
【多选题】
下列各项审计工作中，审计人员必须执行的是___。
A. 了解企业内部控制
B. 符合性测试
C. 实质性测试
D. 编写审计报告
E. 调整发现的所有差错
【多选题】
审计计划阶段，注册会计师可以采用以下方法了解被审计单位的基本情况___。
A. 查阅以往审计资料和行业资料
B. 了解内部控制和符合性测试
C. 观察被审计单位经营场所和设施
D. 询问内部审计人员和管理当局
【多选题】
在审计短期借款项目时，应当结合财务费用项目的审计，测试被审计单位本期反映的短期借款利息的整体合理性。以下各项审计程序中，与实现上述审计目标相关的有___。
A. 根据被审计单位本期发生的各项短期借款的金额、期限、利率，重新计算利息
B. 索取被审计单位全部付息单并进行汇总后，与被审计单位会计记录进行核对
C. 根据被审计单位各月平均短期借款余额以及平均借款利率，测算利息
D. 运用审计抽样方法，从被审计单位短期借款明细账抽取若干笔相关经济业务，测试利息计算是否准确
【多选题】
以下关于审计风险的理解正确的有___。
A. 审计风险是一种心理预测
B. 审计风险是审计师承受的实际风险
C. 审计师在审计前必须评估审计风险
D. 审计风险的具体水平取决于审计师的估计水平
E. 审计风险是审计人员发表不恰当审计意见的可能性
【多选题】
审计报告的真实性是指审计报告应能如实反映注册会计师的___。
A. 审计目标与范围
B. 审计依据
C. 实施的审计程序
D. 应发表的审计意见
【多选题】
下列各项审计程序中，可以法找出未入账的应付账款的程序有___。
A. 审查资产负债表日收到，但尚未处理的购货发票
B. 审查资产负债表日已经入库，但未收到发票的商品的有关记录
C. 审查所有应付账款函证的回函
D. 审查资产负债表日后一段时间内的现金支票存根
【多选题】
审计工作底稿复核的主要内容包括___。
A. 所引用的有关资料是否可靠
B. 所获取的审计证据是否充分
C. 审计程序和审计方法是否恰当
D. 审计结论是否正确
E. 审计人员是否独立
【多选题】
根据我国独立审计准则，下列各项属于会计报表认定的有___。
A. 存在或发生
B. 表达与披露
C. 完整性
D. 所有权
【多选题】
下列哪几个项目在审计时更注重“完整性”认定是否正确___。
A. 应付账款
B. 应收账款
C. 应付票据
D. 应收票据
E. 预提费用
【多选题】
下列选项中，关于描述内部控制制度的表述正确的是___。
A. 描述内部控制制度可以按照各个业务既可以单独使用，又可相互结合使用
B. 三种描述方法既可以单独使用，又可相互结合使用
C. 描述时可以舍去内部控制制度中的次要环节
D. 要正确描述内部控制制度，必须先了解企业内部控制
E. 对个性特征差异较大的业务，也可以合并一起加以描述
【多选题】
审计人员写审计报告时，应选择具有代表性典型的审计证据在审计报告中加以反映，审计证据取舍标准有___。
A. 证据的来源
B. 金额的大小
C. 是否客观
D. 问题性质的严重程度
E. 是否书面证据
【多选题】
以下有关短期借款审计证据可靠性的论述中，正确的有___。
A. 从第三方获取的有关短期借款的证据比直接从被审计单位获得的相关证据更可靠
B. 短期借款的控制风险为低水平时产生的会计数据比控制风险为高水平时产生的会计数据更为可靠
C. 短期借款的控制风险为高水平时产生的会计数据比控制风险为低水平时产生的会计数据更为可靠
D. 被审计单位提供的短期借款合同尽管有借贷双方的签章，但如果没有其他证据佐证，也不可靠
【多选题】
下列选项中，按顺序将制度基础审计流程进行排列正确的是___。
A. 内部控制制度的初步评价—符合性测试—实质性测试
B. 内部控制制度的初步评价—实质性测试—符合性测试
C. 了解内部控制制度—内部控制制度的初步评价—符合性测试
D. 实质性测试结果的评价—符合性测试结果的评价—撰写审计报告
E. 实质性测试—实质性测试结果的评价—撰写审计报告
【多选题】
下列属于外部书面证据的有___。
A. 注册会计师编制的有关计算表
B. 银行对帐单
C. 应收帐款函证回函
D. 购货发票
【多选题】
下列选项中，关于审计计划的表述正确的是___。
A. 在具体实施审计流程时编制的工作计划
B. 在具体实施审计流程之前编制工作的计划
C. 是审计人员在审计实施阶段的工作指南
D. 审计计划包括总体审计计划和具体审计计划
E. 编制的目的是为了达到预期的审计目的
【多选题】
应收票据的审计目标一般包括___。
A. 确定应收票据是否存在
B. 确定应收票据是否归被审计单位所有
C. 确定应收票据增减变动的记录是否完整
D. 确定应收票据是否有效、可否收回
【多选题】
关于业务类工作底稿正确的有___。
A. 应作为当期审计档案保管
B. 应作为永久审计档案保管
C. 具有长期使用价值
D. 只供当期使用和下期参考
E. 最多保存15年
【多选题】
审计人员审查盈余公积时，应注意盈余公积的用途只可用于___。
A. 弥补亏损
B. 发放股利
C. 集体福利设施
D. 发放职工奖金
E. 转增资本
【多选题】
审计人员收集的环境证据主要包括___。
A. 管理条件、管理水平
B. 内部控制是否良好
C. 关联方交易
D. 管理人员素质
E. 是否编制计划和预算
【多选题】
基本证据是审计证据的主要组成部分，它主要包括___。
A. 实物证据
B. 书面证据
C. 口头证据
D. 环境证据
【多选题】
环境证据是指对被审计单位产生影响的各种环境事实，包括___。
A. 被审计单位管理人员的素质
B. 各种管理条件和管理水平
C. 被审计单位的内部控制情况
D. 被审计单位的合同资料
【多选题】
对社会审计而言，准备阶段的工作一般包括___。
A. 调查了解被审计单位的基本情况
B. 与被审计单位签订业务约定书
C. 分析审计风险
D. 编制审计计划
E. 撰写审计报告
【多选题】
以下关于制度基础审计的流程的叙述，正确的是___。
A. 各国在财务审计中广泛采用的流程
B. 制度基础审计具有明显的优越性，而且不具有明显的局限性
C. 审计人员的审计工作建立在对内部控制制度评审的基础上
D. 制度基础审计流程能够较好地避免失误，保证审计工作的质量
E. 制度基础审计流程的优点之一节约审计人力和时间，降低审计成本
【多选题】
按照审计准则的规定，下列有关审计计划表述正确的有___。
A. 审计人员可以和其他单位的人员就审计程序进行讨论
B. 独立编制审计计划是注册会计师的责任
C. 审计计划应在具体实施前下达给审计小组成员
D. 审计程序的实施应严格按照审计计划进行，以保证审计工作质量
【多选题】
具体审计计划的基本内容应包括___。
A. 审计目标
B. 审计工作底稿的索引号
C. 审计方法
D. 审计小组组成及人员的分工
E. 审计费用预算
【多选题】
审计的独立性原则体现在___。
A. 判断独立
B. 经济独立
C. 取证独立
D. 组织独立
E. 工作独立
【多选题】
总体审计计划应包括的基本内容是___。
A. 被审计单位的基本情况
B. 执行人和执行日期
C. 审计目的、审计范围和审计策略
D. 重要会计问题及重点审计领域
E. 审计风险的评估
【多选题】
审计人员了解被审计单位基本情况主要通过的方法包括___。
A. 查阅上一年度的工作底稿
B. 查阅被审计单位的会计报表
C. 查阅行业业务经营资料
D. 查阅被审计单位的审计档案
E. 询问内部审计人员和管理当局
【多选题】
在选用审计方法时，必须遵循的原则有___。
A. 应与审计人员的素质相适应
B. 应与审计的特定目的相适应
C. 应与被审计单位的具体条件和实际需要相适应
D. 应与审计主体的性质和任务相适应
E. 应与审计方式或审计工作的地点相适应
【多选题】
审计工作底稿三级复核制度，就是会计师事务所制定的以___为复核人，对审计工作底稿进行逐级复核的一种复核制度。
A. 主任会计师
B. 注册会计师
C. 项目经理
D. 签字注册会计师
【多选题】
审计业务约定书中，委托人应履行的义务包括___。
A. 及时提供审计人员所要求的全部资料
B. 保证提供材料的真实性、合法性
C. 为审计人员的审计提供必要的条件及合作
D. 按照约定条件及时足额支付审计费用
E. 与审计人员密切配合，按照约定的时间共同完成审计业务
【多选题】
审计风险的组成要素和审计证据的关系可以表述为___。
A. 评价重要性水平
B. 进一步了解客户情况
C. 确认存在潜在风险的领域
D. 确定是否要执行符合性测试
推荐试题
【单选题】
During the installation of ESXi 6.0, the following error message is reported: Hardware Virtualization is not a feature of the CPU, or is not enabled in the BIOS. Which condition would generate this message? ___
A. LAHF/SAHF is not enabled in the BIOS.
B. NX/XD is not enabled in the BIOS.
C. SSE3 is not enabled in the BIOS.
D. Hyperthreading is not enabled in the BIOS.
【单选题】
An administrator is unable to login to vCenter Server when using the vSphere web client. The administrator successfully accessed vCenter Server using the client earlier the same day. What is the most appropriate first step the administrator should take to resolve this issue? ___
A. Verify the web browser being used has Adobe Flash plugin version 11.5 or later
B. Verify the vCenter Single Sign-On service is running on the vCenter Server
C. Verify the vSphere Web Server service is running on the vCenter Server
D. Verify the administrator has permissions configured in vCenter Server
【单选题】
An administrator has configured an alarm to be notified when a virtual machine meets two conditions: <high virtual CPU> <high active memory consumption> The alarm is malfunctioning and triggering when either condition is met instead of both. What can be done to correct the issue? ___
A. Edit the alarm and select Trigger if ALL of the following conditions are satisfied.
B. Edit the alarm and select Trigger if ANY of the following conditions are satisfied.
C. Create two separate alarms, one for CPU and one for memory.
D. Delete the existing alarm and create a new event based alarm.
【单选题】
What must be enabled to ensure that VM Component Protection (VMCP) works in a High Availability cluster? ___
A. VMware Tools Virtual Machine Communication Interface (VMCI)
B. Fault Tolerance
C. Atomic Test and Set (ATS)
D. All Paths Down (APD) Timeout
【单选题】
An administrator wants to add a web server to an existing multi-tier application consisting of three virtual machines: <A web server> <A database server An application server> The web server should be added to the application when the primary web server reaches: <70% vCPU utilization> <55% active memory> Which option will achieve this result? ___
A. Create a virtual machine alarm with an action to run a script that starts a new instance of the web server.
B. Create a host cpu and memory alarm with an action to run a script that starts a new instance of the webserver.
C. Configure HA application monitoring for the web server and set it to trigger deployment of a new instance of the web server.
D. Configure Fault Tolerance on the virtual machine and leave the secondary machine disabled until needed.
【单选题】
An administrator has an application that requires connection directly to PCI devices through a virtual machine. What is a limitation of this configuration? ___
A. Devices must be reserved for PCI passthrough on at least one host on which the virtual machine will run.
B. Snapshots are not supported with DirectPath I/O passthrough devices.
C. A maximum of 18 PCI vSphere
D. irectPath devices can be added to a virtual machine.
【单选题】
The vSphere administrator is configuring directory services for an ESXi host: What should the vSphere administrator do to configure the host to use CAM services? ___
A. Check the Use vSphere Authentication Proxy checkbox.
B. Set Select Directory Service Type to CAM services.
C. Specify CAM$ for the
D. omain.
【单选题】
Which statement is true regarding the licensing of vCenter Server? ___
A. The license for vCenter Server must be provided at the time of installation.
B. Changing the license assigned to vCenter Server requires a restart of the vCenter Server service.
C. Virtual machines can still be powered on if the vCenter Server license expires.
D. Licensing for a single vCenter Server installation is determined by the number of managed virtual machines.
【单选题】
When configuring vSphere Replication for a virtual machine, what is the lowest Recovery Point Objective (RPO) that can be selected? ___
A. 1 min
B. 5 min
C. 10 min
D. 15min
【单选题】
A developer needs to create a multi-tier development stack for a home lab. Which vSphere product will support the architecture required for the least software cost? ___
A. vSphere Hypervisor
B. vSphere Essentials
C. VMware Player
D. VMware Workstation
【单选题】
An administrator is installing Windows into a virtual machine. The DVD has been mounted on the Host and configured for the virtual machine as shown in the Exhibit. Based on the exhibit, when the virtual machine is booted, why would it attempt to search for a PXE server? ___
A. The CD/DVD device is not connected.
B. The ISO is in the incorrect storage location.
C. The OS minimum requirements have not been met.
D. The CD/DVD device is not set to Client Device.
【单选题】
What component must be installed prior to deploying a vCenter Server in vSphere 6.x? ___
A. vCenter Identity Services
B. Platform Services Controller
C. vCenter Single Sign-On
D. Client Integration Plug-In
【单选题】
What is a valid plug-in status for a plug-in that has been added to a vSphere client? ___
A. Disabled
B. Unknown
C. Stopped
D. Installed
【单选题】
Users of an application are reporting performance issues. The following performance values are observed in the vSphere Web Client: <Host CPU utilization is 90%> <Virtual Machine memory utilization is consistently greater than 90% CPU Ready values are higher than 20%> What could be the cause of the application performance issue? ___
A. The host is lacking the CPU resources required to meet the demand.
B. The host is lacking the memory resources required to meet the demand.
C. The virtual machine is lacking the CPU resources required to meet the demand.
D. The virtual machine is lacking the memory resources required to meet the demand.
【单选题】
An administrator creates an ESXi cluster using vSphere Auto Deploy. The ESXi hosts are configured to get a management IP address from a DHCP server. The administrator needs to troubleshoot the management network on one of the hosts. Which DCUI option should the administrator use to renew the DHCP lease? ___
A. Restart Management Network
B. Restore Network Settings
C. Test Management Network
D. Configure Management Network
【单选题】
An administrator is re-provisioning an ESXi host and moving it to another datacenter. Which DCUI option should the administrator use to revert the system configuration to the default settings? ___
A. Reset System Configuration
B. Rebuild Default System Configuration
C. Revert System Configuration
D. Renew Default System Configuration
【单选题】
An administrator has just completed installing an ESXi 6.x host, but doesn't know what address has been configured. Where is the ESXi host IP address configured? ___
A. RVC console
B. Direct Console User Interface
C. vSphere Web Client
D. vSphere Client
【单选题】
When is it possible to place a VMFS5 datastore in maintenance mode? ___
A. When it is a member of a Storage DRS cluster
B. When it is a member of Virtual SAN cluster
C. When it is a member of a multi-extent datastore
D. When it is a member of a Virtual Volume
【单选题】
Immediately after installing ESXi, an administrator observes that the Configure Lockdown Mode option is grayed out in the Direct Console User Interface (DCUI). What is the most likely explanation? ___
A. The host has not yet been added to a vCenter Server.
B. The BIOS on the host does not have NX/XD enabled.
C. The ESXi host is running in evaluation mode.
D. The host requires a reboot before this feature is available.
【单选题】
Immediately after installing ESXi, an administrator observes that the Configure Lockdown Mode option is grayed out in the Direct Console User Interface (DCUI). What is the most likely explanation? ___
A. The host has not yet been added to a vCenter Server.
B. The BIOS on the host does not have NX/XD enabled.
C. The ESXi host is running in evaluation mode.
D. The host requires a reboot before this feature is available.
【单选题】
Which Single Sign-On deployment mode should an administrator use for two 6.x vCenter Servers configured with linked mode? ___
A. Basic Single Sign-On with vCenter Server Heartbeat
B. Multisite Single Sign-On
C. Basic Single Sign-On
D. Single Sign-On with Linked Mode
【单选题】
What is required when changing a virtual machine name using the vSphere Web Client? ___
A. Verify connectivity to the ESXi host where the virtual machine is running and its inventory list is accessible.
B. Verify in which datastore the virtual machine resides and that you have access and its inventory list is accessible.
C. Verify that virtual machine files are stored in the same datastore and can be accessed in the datastore browser list.
D. Verify the virtual machine is not running in Fault Tolerant mode and that it is not in a Distributed Resource Scheduler cluster.
【单选题】
An administrator deploys vRealize Operations into a vSphere 6.x environment. After the deployment, the administrator notices that badges are not appearing. What is a likely cause of this behavior? ___
A. Badges do not appear until you register vRealize Operations with vCenter Server.
B. Badges do not appear until you register a vCenter Server in vRealize Operations.
C. The vRealize Operations appliance needs to be redeployed.
D. The vCenter Server appliance needs to be redeployed.
【单选题】
How are ports scaled on vSphere Standard Switches (vSS)? ___
A. Ports on a vSS can be dynamically scaled up and down.
B. Ports on a vSS can only be statically scaled up or down.
C. Ports on a vSS can only be dynamically scaled down.
D. Ports on a vSS can only be dynamically scaled up.
【单选题】
A High Availability (HA) cluster is configured to respond to a given number of host failures. The cluster contains virtual machines configured with these settings: VM1 has a 1GHz CPU reservation and no Memory reservation VM2 has a 2GHz CPU reservation and no Memory reservation VM3 has no CPU reservation and no Memory reservation . Given this information, what is the correct slot size for the cluster? ___
A. The CPU Reservation should be set to 32MHz and the memory reservation should be set to 32MB plus memory overhead.
B. The CPU reservation should be set to 1 GHz and the memory reservation should be set to 0MB plus memory overhead.
C. The CPU reservation should be set to 2 GHz, and the memory reservation should be set to 0MB plus the virtual machine memory overhead.
D. The CPU reservation should be set to 2 GHz, and the memory reservation should be set to 32MB, plus the virtual machine memory overhead.
【单选题】
An administrator is planning a vSphere infrastructure with the following specific networking requirements: <The ability to shape inbound (RX) traffic> <Support for Private VLANs (PVLANs)> <Support for LLDP (Link Layer Discovery Protocol)>. What is the minimum vSphere Edition that will support these requirements? ___
A. vSphere Essentials Plus
B. vSphere Standard
C. vSphere Enterprise
D. vSphere
E. nterprise Plus
【单选题】
When you add an ESXi 6.x host to a new Cluster, which vSphere object owns the CPU and Memory resources of the hosts? ___
A. vCenter Server
B. Datacenter
C. Cluster
D. Host
【单选题】
A user is trying to retrieve objects from a SharePoint server and finds the request is taking an excessive amount of time. An administrator tries to isolate the issue and notes the following: Application performance is poor when compared to virtual machines on other hosts. Performance improves when the virtual machine is moved to another host. The virtual machine encounters higher than expected CPU %Ready times. What conclusion can be reached regarding the performance issues for this virtual machine? ___
A. Host Power Management is directly impacting virtual machine performance.
B. The virtual machine has a large number of snapshots.
C. The Path Selection Policy for the storage device is set differently on the affected host.
D. Network I/O control is configured for the portgroup.
【单选题】
A virtual machine template is accidently removed from the vCenter Server Inventory. Which method would be used to recover the template back into the environment?___
A. Use the datastore browser to locate the template, then right click and add the .vmtx file to inventory.
B. Use the datastore browser to locate the template, then right click and add the .vmx file to inventory.
C. Using the Managed Object Browser and adding the template from the ManagedObjectReference:GuestFileManager object.
D. Using the Managed Object Browser and adding the template from the ManagedObjectReference:VirtualDiskManager object.
【单选题】
A vSphere administrator needs to backup a virtual machine that has a Microsoft SQL Server Database installed. Which solution allows for an application quiesce to occur during backup?___
A. VMware vCenter Converter
B. VMware vCenter Site Recovery Manager
C. VMware vSphere Replication
D. VMware vSphere Data Protection Advanced
【单选题】
An administrator is migrating a virtual machine from a Test cluster to a Production cluster. The two environments do not have any shared storage. What is the easiest way to accomplish this task? ___
A. Perform a Storage vMotion.
B. Perform a regular vMotion.
C. Perform a Virtual to Virtual migration.
D. Perform a backup and restore using VMware Data Protection.
【单选题】
An administrator must determine an appropriate backup solution, given these conditions: 50 of the virtual machines are in a resource pool named Finance. 50 of the virtual machines are in a resource pool named QA. Which solution allows an administrator the ability to backup 100 virtual machines? ___
A. Use Snapshot Manager on the vCenter Server to backup the virtual machines.
B. Use the VMware Consolidated Backup (vcb) tool on the ESXi Host to backup the virtual machines.
C. Use the VMware Data Recovery (VDR) Appliance on the vCenter Server to backup the virtual machines.
D. Use the VMware Data Protection (VDP) Appliance on one of the
E. SXi Hosts to backup the virtual machines.
【单选题】
What is a benefit of using Enhanced vMotion Compatibility for an environment? ___
A. EVC masks CPU features to allow compatibility between hosts that are dissimilar.
B. EVC allows for cross platform vMotion to occur.
C. EVC enables Long
D. istance vMotion.
【单选题】
How many Link Aggregation Groups (LAGs) can be configured on a vSphere 6.x Distributed Switch? ___
A. 64
B. 96
C. 128
D. 256
【单选题】
How many Link Aggregation Groups (LAGs) can be configured on a vSphere 6.x Distributed Switch? ___
A. 64
B. 96
C. 128
D. 256
【单选题】
An administrator needs to verify that vMotion operations can be performed in a vSphere data center.What round trip time (RTT) latency is the maximum value that will allow vMotion operations to succeed? ___
A. 50ms RTT
B. 100ms RTT
C. 150ms RTT
D. 200ms RTT
【单选题】
A storage administrator has reported that full utilization of all bandwidth from an ESXi 6.x host is not being seen. In troubleshooting the issue, the Adapter details are shown in the Exhibit. Based on the exhibit, what is cause of the issue? ___
A. The array is not setup to use the correct multipathing policy.
B. There are no virtual machines on the ESXi host.
C. Not all links are used because a path is disabled.
D. Another path needs to be configured.
【单选题】
An administrator is migrating a powered-on virtual machine, as shown in the exhibit. Which option should be selected to perform a Storage vMotion of the VM? ___
A. Change storage only
B. Change VM compute resource only
C. Change both compute resource and storage, changing the compute resource first.
D. Change both compute resource and storage, changing the storage resource first.
【单选题】
An administrator is attempting to enable Storage I/O Control on a datastore, but it is failing. What is the likely reason for this failure? ___
A. The host is connected to a datastore is running on ESX 4.0.
B. The host is connected to a Fibre Channel storage array.
C. The datastore has multiple extents.
D. The datastore is managed by a single vCenter Server.
【单选题】
A mission-critical virtual machine built on vSphere 4.1 needs to be moved to an ESXi 6.x host.Which virtual hardware version is needed to move the virtual machine without upgrading? ___
