IICRC WRT Q&A - in .pdf

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  • Exam Code: WRT
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IICRC WRT Q&A - Testing Engine

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NEW QUESTION: 1
Which two option, are benefits of AES compared to 3DES? (Choose two.)
A. longer encryption block length
B. switches encryption keys every 32 GB of data transfer
C. shorter encryption keys
D. repeating encryption keys
E. faster encryption
Answer: A,E

NEW QUESTION: 2


Answer:
Explanation:

Explanation


NEW QUESTION: 3
An accountant had begun to audit the financial statements of a nonissuer. Which of the following
circumstances most likely would be considered a reasonable basis for agreeing to the entity's request to
change the engagement to a compilation?
A. The accountant is prohibited from corresponding with the entity's legal counsel.
B. The accountant is prevented from examining the minutes of the board of directors' meetings.
C. The entity's management does not provide the accountant with a signed representation letter.
D. The entity's principal creditors no longer require the entity to furnish audited financial statements.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An audit may be changed to a compilation or review due to a change in client
requirements. Since the creditors no longer require audited financial statements, this is a valid reason for
requesting a change.
Choices "A", "B", and "D" are incorrect. Client-imposed scope limitations, such as refusing to provide a
signed representation letter, prohibiting correspondence with legal counsel, or refusing to allow
examination of board minutes, are indicative of a lack of cooperation by management. Such limitations
would not be a valid basis for changing an engagement from an audit to a compilation.

NEW QUESTION: 4
1つの親オブジェクトから1つのSOQLクエリで返される子レコードのレベル数はいくつですか?
A. 0
B. 1
C. 2
D. 3
Answer: B

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