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NEW QUESTION: 1
Which tool used to configure HPE Secure Encryption?
HPE Secure Encryption is easy to manage using iLO of the HPE Smart Array Px3x and Px4x controllers, and other
direct-attached storage devices, via HPE Smart Storage Administrator.
NEW QUESTION: 2
Rachel, CPA, is conducting an audit of Eaton Enterprises, a nonissuer. Rachel has conducted her audit in
accordance with generally accepted auditing standards, and she wishes to emphasize in her report that
such standards do not require the same level of testing and reporting on internal control as is required for
audits of issuers under the Sarbanes-Oxley Act. Which report modification would be most appropriate in
A. No report modification should be made in this scenario.
B. An explanatory paragraph should be added following the opinion paragraph.
C. An explanatory paragraph should be added preceding the opinion paragraph, and the opinion
paragraph should state, "Except for the matter discussed in the preceding paragraph..."
D. Only the scope paragraph should be modified.
Choice "A" is correct. The auditor may expand the scope paragraph to state that internal control was
considered as a basis for designing appropriate audit procedures, but not for the purpose of expressing an
opinion on the effectiveness of internal control. This serves to emphasize that the extended level of testing
and reporting on internal control required by the Sarbanes-Oxley Act did not apply in this case.
Choice "B" is incorrect. The auditor should modify the scope paragraph, not add an additional explanatory
Choice "C" is incorrect. An "except for" qualified opinion would not be appropriate in this case.
Choice "D" is incorrect. Although a report modification is not required, the question states that Rachel
wishes to emphasize the scope of her work on internal control. In such situations, the scope paragraph
should be modified.