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Exam Code: PL-600

Exam Name: Microsoft Power Platform Solution Architect

Version: V22.75

Q & A: 580 Questions and Answers

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If the objective of a test of details is to detect overstatements of sales, the auditor should trace transactions
from the:
A. Sales journal to the cash receipts journal.
B. Accounting records to the source documents.
C. Source documents to the accounting records.
D. Cash receipts journal to the sales journal.
Answer: B
Choice "D" is correct. If the objective of a test of details is to detect overstatements of sales (existence
assertion), the auditor should trace transactions from the accounting records (i.e., sales journal) to the
source documents (e.g., customer order, sales order, shipping documents, etc.).
Choices "A" and "C" are incorrect. Tracing from the supporting documents to the accounting records gives
assurance as to the completeness assertion (all sales are properly included).
Choice "B" is incorrect. Tracing from the sales journal to the cash receipts journal only shows whether
cash has been received for the sale. Failure to find a related cash receipt may indicate simply that the sale
was made on account.

次の表に示すユーザーを含むMicrosoft 365サブスクリプションがあります。
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Azure Active Directory(Azure AD)Privileged Identity Management(PIM)を実装します。
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Microsoft has altered the way their Web-based Hotmail application works. You want to update your application firewall policy to correctly identify the altered Hotmail application. Which two steps must you take to modify the application? (Choose two.)
A. [email protected]> request services application-identification application enable junos:HOTMAIL
B. [email protected]> request services application-identification application copy junos:HOTMAIL
C. [email protected]# edit services custom application-identification my:HOTMAIL
D. [email protected]# edit services application-identification my:HOTMAIL
Answer: B,D
Reference: summary/ request-services-application-identification-application.html

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