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Associate Professional in Human Resources - International

  • Exam Number/Code : aPHRi
  • Exam Name : Associate Professional in Human Resources - International
  • Questions and Answers : 213 Q&As
  • Update Time: 2019-01-10
  • Price: $ 99.00 $ 39.00

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NEW QUESTION: 1
Which of the following are possible business partner master types?
Note. There are 3 correct answers to this question.
A. Leads
B. Customers
C. Vendors
D. Buyers
E. Employees
Answer: A,B,C

NEW QUESTION: 2
A limitation on the scope of an audit sufficient to preclude an unqualified opinion will usually result when
management:
A. Fails to correct a significant deficiency in internal control communicated to those charged with
governance after the prior year's audit.
B. Is unable to obtain audited financial statements supporting the entity's investment in a foreign
subsidiary.
C. Refuses to disclose in the notes to the financial statements related party transactions authorized by the
Board of Directors.
D. Does not provide the auditor with an engagement letter specifying the responsibilities of both the entity
and the auditor.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Restrictions on the scope of the audit, such as the timing of the work, the inability to
obtain sufficient appropriate audit evidence, or an inadequacy in the accounting records, may require the
auditor to qualify or disclaim an opinion. Inability to obtain audited financial statements supporting the
entity's investment in a foreign subsidiary is such a restriction on the scope of the audit.
Choice "B" is incorrect. Client refusal to disclose related party transactions in the notes to the financial
statements is a GAAP problem, not a scope problem. For a GAAP problem, the auditor must either issue a
qualified or adverse opinion.
Choice "C" is incorrect. The auditor sends an engagement letter to the client, not vice versa.
Choice "D" is incorrect. Management may choose not to correct a significant deficiency in internal control if
the cost of correcting the condition outweighs the benefit.

NEW QUESTION: 3
You are asked to design an application-focused data center using policy-based networking.
Which architecture is valid for this new design?
A. an architecture based on FabricPath configured between Nexus 7000 and Nexus 5000
B. an architecture based on Nexus 9000 to enable support for FCoE
C. an architecture based on a spine and leaf topology that includes Nexus 9000
D. a three-tier architecture based on Nexus 9000 to improve high availability
Answer: A