5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:Part A – Applicable to All Professional AccountantsPart B – Applicable to Professional Accountants in Public PracticePart C – Applicable to Employed Professional Accoun
题目
5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:
Part A – Applicable to All Professional Accountants
Part B – Applicable to Professional Accountants in Public Practice
Part C – Applicable to Employed Professional Accountants
Required:
Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘Employed
Professional Accountants’. (3 marks)
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更多“5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:Part A – Applicable to All Professional AccountantsPart B – Applicable to Professional Accountants in Public PracticePart C – Applicable to Employed Professional Accoun”相关问题
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第1题：
6 Certain practices have developed that threaten to damage the integrity and objectivity of professional accountants and
the reputation of the accounting profession.
Required:
Explain the following practices and associated ethical risks and discuss whether current ethical guidance is
sufficient:
(a) ‘lowballing’; (5 marks)
正确答案：
6 CERTAIN PRACTICES
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) ‘Lowballing’
Explanation of term
‘Lowballing’ is the ‘loss-leading’ practice in which auditors compete for clients by reducing their fees for statutory audits.
Lower audit fees are then compensated by the auditor carrying out more lucrative non-audit work (e.g. consultancy and tax
advice). Audits may even be offered for free.
Such ‘predatory pricing’ may undercut an incumbent auditor to secure an appointment into which higher price consultancy
services may be sold.
Ethical risks
There is a risk of incompetence if the non-audit work does not materialise and the lowballing firm comes under pressure to
cut corners or resort to irregular practices (e.g. the falsification of audit working papers) in order to ‘keep within budget’.
However, a lack of audit quality may only be discovered if the situation arises that the company collapses and the auditors
are charged with negligence.
If, rather than comprise the quality of the audit, an audit firm substantially increases audit fees, a fee dispute could arise. In
this case the client might refuse to pay the higher fee. It could be difficult then for the firm to take the matter to arbitration
if the client was misled. Thus an advocacy threat may arise.
Financial dependence is a direct incentive that threatens independence. A self-interest threat therefore arises when, having
secured the audit, the audit firm needs the client to retain its services in order to recoup any losses initially incurred.
The provision of many other services gives rise to a self-review threat (as well as a self-interest threat).
Sufficiency of current ethical guidance
In current ethical guidance, the fact that an accountancy firm quotes a lower fee than other tendering firms is not improper,
providing that the prospective client is not misled about:
– the precise range of services that the quoted fee is intended to cover; and
– the likely level of fees for any other work undertaken.
This is clearly insufficient to prevent the practice of lowballing.
Legal prohibitions on the provision of many non-audit services (e.g. bookkeeping, financial information systems design and
implementation, valuation services, actuarial services, internal audit (outsourced), human resource services for executive
positions, investment and legal services) should make lowballing a riskier pricing strategy. This may curb the tendency to
lowball.
Lowballing could be eliminated if, for example, auditors were required to act ‘exclusively as auditors’. Although regulatory
environments have moved towards this there is not a total prohibition on non-audit services. -
第2题：
5 (a) ‘In the case of an assurance engagement it is in the public interest and, therefore, required by this Code of Ethics,
that members of assurance teams … be independent of assurance clients’.
IFAC Code of Ethics for Professional Accountants
Required:
Define the term ‘assurance team’. (3 marks)
正确答案：
5 ETHICS COLUMN
(a) ‘Assurance team’
■ All members of the engagement team (for the assurance engagement);
■ All others within a firm who can directly influence the outcome of the assurance engagement, for example:
– those who recommend the compensation of, or who provide direct supervisory, management or other oversight of
the assurance engagement partner in connection with the performance of the assurance engagement;
– those who provide consultation regarding technical or industry specific issues, transactions or events for the
assurance engagement; and
– those who provide quality control for the assurance. -
第3题：
your company has servers that run windows server 2008. All client computers run windows XP service pack 2 (SP2.). windows 2000 professional, or windows vista. You need to ensure all computers can use the IPv6 protocol. What should you do?（）
A.Install service pack 4 on all windows 2000 professional computers.
B.Upgrade the windows 2000 professional computers to windows XP SP2.
C.Run the IPv6.exe tool on the windows 2000 professional and windows XP computers.
D.Install active directory client extenticon. (DSClient.exe) on the windows 2000 professional and windows XP computers.
参考答案：B
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第4题：
Being financially secure in retirement just doesn’t happen magically It takes lots of planning time and savings
Some scary facts about retirement
?More than 50% of persons do not have enough finances for retirement
?25%do not participate in their company’s retirement plan
?The average person spends 20 years in retirement
Here are some tips to help you plan correctly
1. Talk to a financial professional. Every few years it’s a good idea to schedule a meeting with a financial planner to get a “check-up”. It’s just like a doctor’s visit and you should really talk about your present situation and future goals
2. Save and keep on saving. Make it a habit to save as much as you can
3. Learn your retirement needs. Retirement can be expensive. Learn from today how much you need to save for your retirement. Talk to a financial planner or find an online retirement calculator
4. Take part in your employer’s retirement plans. If your company offers one it is usually the best tool you can use. Talk to a financial professional for all your options
5. Learn about pension. If you have an employer or government pension plan learn all the details
6. Keep your retirement savings off-limits. Don’t make a withdrawal until you retire. You might incur penalties and it will be a setback for realizing your goals
Who can be a financial professional?A. The professional who will do physical “check-up” for you
B. The professional who will visit you like a doctor
C. The professional who will schedule a meeting with you
D. The professional who will help you make your financial plans答案：D解析：细节题。我们可以将关键词进行定位，定位到标号为1的段落，所谓的金融专家，主要就是像是一个医生，主要对你目前的经济状况和未来的计划进行指导。因此D项符合文段。A项侧重身体健康检查，排除。B项指的就像医生定期来访，排除。C项指的是定期举行会议，这个是形式，但不是最终对金融专家的解释，排除。因此答案选D。 -
第5题：
public and private colleges and universities and community colleges offer（）.
- A、"continuing education"programs of associate degrees
- B、graduate studies professional training
- C、professional training
- D、All of the above
正确答案:D -
第6题：
your company has servers that run windows server 2008. All client computers run windows XP service pack 2 (SP2.). windows 2000 professional, or windows vista. You need to ensure all computers can use the IPv6 protocol. What should you do?（）
- A、Install service pack 4 on all windows 2000 professional computers.
- B、Upgrade the windows 2000 professional computers to windows XP SP2.
- C、Run the IPv6.exe tool on the windows 2000 professional and windows XP computers.
- D、Install active directory client extenticon. (DSClient.exe) on the windows 2000 professional and windows XP computers.
正确答案:B -
第7题：
You are the network administrator for your company. The network consists of a single Active Directory domain. All servers run Windows Server 2003. All client computers run either Windows XP Professional or Windows 2000 Professional. All client computer accounts are located in an organizational unit （OU） named Workstation. A written company policy states that the Windows 2000 Professional computers must not use offline folders. You create a Group Policy object （GPO） to enforce this requirement. The settings in the GPO exist for both Windows 2000 Professional computers and Windows XP Professional computers. You need to configure the GPO to apply only to Windows 2000 Professional computers. What are two possible ways to achieve this goal？（）
- A、 Create a WMI filter that will apply the GPO to computers that are running Windows 2000 Professional.
- B、 Create a WMI filter that will apply the GPO to computers that are not running Windows XP Professional.
- C、 Create two OUs under the Workstation OU. Place the computer accounts for the Windows XP Professional computers in one OU， and place the computer accounts for the Windows 2000 Professional computers in the other OU. Link the GPO to the Workstation OU.
- D、 Create a group that includes the Windows XP Professional computers. Assign the group the Deny - Generate Resultant Set of Policy（Logging） permission.
- E、 Create a group that includes the Windows 2000 Professional computers. Assign the group the Deny - Apply Group Policy permission.
正确答案:A,B -
第8题：
You are the network administrator for your company. The network consists of a single Active Directory domain. All servers run Windows Server 2003. All client computers run either Windows 2000 Professional with Service Pack 4 or Windows XP Professional. You install Windows Server Update Services （WSUS） on a computer named Server2. You create a Group Policy object （GPO） that configures all client computers to receive software updates from Server2. One week later， you run Microsoft Baseline Security Analyzer （MBSA） on all client computers to find out whether all updates are being applied. You discover that all of the Windows 2000 Professional client computers receive updates， but the Windows XP Professional client computers do not receive updates. You verify that the GPO setting was applied on all Windows XP Professional computers. You need to ensure that the Windows XP Professional client computers receive their updates from Server2. What should you do？（）
- A、Make all users of Windows XP Professional client computers members of the Administrators local group.
- B、On all Windows XP Professional client computers， install the latest service pack.
- C、On all Windows XP Professional client computers， use the gpupdate /force command.
- D、On all Windows XP Professional client computers， delete the NoAutoUpdate value under HKEY_LOCAL_MACHINE/SOFTWARE/Policies/Microsoft/Windows/WindowsUpdate/AU.
正确答案:B -
第9题：
You are the network administrator for The network consists of a single Active Directory domain named Servers run either Windows 2000 Server or Windows Server 2003. Client computers run either Windows 2000 Professional Service Pack 2 or Windows XP Professional. You need to implement a new software update infrastructure. You discover that security patches, critical updates, and service packs have never been installed on any client computer on the network. You install Software Update Services (SUS) on a Windows Server 2003 computer named Testking5. You must ensure that all client computers receive all Microsoft security patches, critical updates, and service packs. You want to achieve this goal as quickly as possible. Which three actions should you perform? （）(Each correct answer presents part of the solution. Choose three)
- A、Install the Automatic Updates client on all Windows 2000 Professional client computers.
- B、Install the Automatic Updates client on all Windows XP Professional client computers.
- C、Install SUS on a Windows 2000 Server computer.
- D、Modify the Windows Update settings of the Default Domain Controller organizational unit (OU) Group Policy object (GPO) to point client computers to http://testking5.
- E、Modify the Windows Update settings of the Default Domain Policy Group Policy object (GPO) to point client computers to http://testking5.
- F、Upgrade all Windows 2000 Professional client computers to Windows XP Professional.
正确答案:A,B,E -
第10题：
单选题Your company has servers that run Windows Server 2008. All client computers run Windows XP Service Pack 2 （SP2）. Windows 2003 Professional， or Windows Vista. You need to ensure all computers can use the IPv6 protocol. What should you do（）AInstall Serivce Pack 4 on all Windows 2000 Professional computers
BUpgrade the Windows 2000 professional computers to Windows XP SP2
CRun the IPv6.exe tool on the Windows 200 Professional and Windows XP computers
DInstall Active Directory Client extention （DSClient.exe） on the Windows 2000 Professional and Windows XP computers.
正确答案： D解析： 暂无解析 -
第11题：
单选题You are the network administrator for your company. The network consists of a single Active Directory domain. All servers run Windows Server 2003. All client computers run either Windows 2000 Professional with Service Pack 4 or Windows XP Professional. You install Windows Server Update Services （WSUS） on a computer named Server2. You create a Group Policy object （GPO） that configures all client computers to receive software updates from Server2. One week later， you run Microsoft Baseline Security Analyzer （MBSA） on all client computers to find out whether all updates are being applied. You discover that all of the Windows 2000 Professional client computers receive updates， but the Windows XP Professional client computers do not receive updates. You verify that the GPO setting was applied on all Windows XP Professional computers. You need to ensure that the Windows XP Professional client computers receive their updates from Server2. What should you do？（）AMake all users of Windows XP Professional client computers members of the Administrators local group.
BOn all Windows XP Professional client computers， install the latest service pack.
COn all Windows XP Professional client computers， use the gpupdate /force command.
DOn all Windows XP Professional client computers， delete the NoAutoUpdate value under HKEY_LOCAL_MACHINE/SOFTWARE/Policies/Microsoft/Windows/WindowsUpdate/AU.
正确答案： A解析： 暂无解析 -
第12题：
多选题You are the network administrator for your company. The network consists of a single Active Directory domain. All servers run Windows Server 2003. All client computers run either Windows XP Professional or Windows 2000 Professional. All client computer accounts are located in an organizational unit （OU） named Workstation. A written company policy states that the Windows 2000 Professional computers must not use offline folders. You create a Group Policy object （GPO） to enforce this requirement. The settings in the GPO exist for both Windows 2000 Professional computers and Windows XP Professional computers. You need to configure the GPO to apply only to Windows 2000 Professional computers. What are two possible ways to achieve this goal？（）ACreate a WMI filter that will apply the GPO to computers that are running Windows 2000 Professional.
BCreate a WMI filter that will apply the GPO to computers that are not running Windows XP Professional.
CCreate two OUs under the Workstation OU. Place the computer accounts for the Windows XP Professional computers in one OU， and place the computer accounts for the Windows 2000 Professional computers in the other OU. Link the GPO to the Workstation OU.
DCreate a group that includes the Windows XP Professional computers. Assign the group the Deny - Generate Resultant Set of Policy（Logging） permission.
ECreate a group that includes the Windows 2000 Professional computers. Assign the group the Deny - Apply Group Policy permission.
正确答案： A,B解析： 暂无解析 -
第13题：
(d) Discuss the professional accountant’s liability for reporting on prospective financial information and the
measures that the professional accountant might take to reduce that liability. (6 marks)
正确答案：
(d) Professional accountant’s liability
Liability for reporting on PFI
Independent accountants may be required to report on PFI for many reasons (e.g. to help secure a bank loan). Such forecasts
and projections are inherently unreliable. If the forecast or projection does not materialise, and the client or lenders (or
investors) consequently sustain financial loss, the accountant may face lawsuits claiming financial loss.
Courts in different jurisdictions use various criteria to define the group of persons to whom independent accountants may be
held liable for providing a report on an inaccurate forecast or projection. The most common of these are that an accountant
is liable to persons with whom there is proximity:
(i) only (i.e. the client who engaged the independent accountant);
(ii) or whose relationship with the accountant sufficiently approaches privity;
(iii) and to persons or members of a limited group of persons for whose benefit and guidance the accountant supplied the
information or knew that the recipient of the information intended to supply it;
(iv) and to persons who reasonably can be foreseen to rely on the information.
Measures to reduce liability
As significant assumptions will be essential to a reader’s understanding of a financial forecast, the independent accountant
should ensure that they are adequately disclosed and clearly stated to be the management’s responsibility. Hypothetical
assumptions should be clearly distinguished from best estimates.
The introduction to any forecast (and/or report thereon) should include a caveat that the prospective results may not be
attained. Specific and extensive warnings (‘the actual results … will vary’) and disclaimers (‘we do not express an opinion’)
may be effective in protecting an independent accountant sued for inaccuracies in forecasts or projections that they have
reported on.
Any report to a third party should state:
■ for whom it is prepared, who is entitled to rely on it (if anyone) and for what purpose;
■ that the engagement was undertaken in accordance with the engagement terms;
■ the work performed and the findings.
An independent accountant’s report should avoid inappropriate and open-ended wording, for example, ‘we certify …’ and ‘we
obtained all the explanations we considered necessary’.
Engagement terms to report on PFI should include an appropriate liability cap that is reasonable given the specific
circumstances of the engagement.
The independent accountant may be able to obtain indemnity from a client in respect of claims from third parties. Such ‘hold
harmless’ clauses obligate the client to indemnify the independent accountant from third party claims. -
第14题：
(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professional Accountants should
be applied to the provision of a forensic investigation service. (6 marks)
正确答案：
(c) Application of ethical principles to a fraud investigation
IFAC’s Code of Ethics for Professional Accountants applies to all ACCA members involved in professional assignments,
including forensic investigations. There are specific considerations in the application of each of the principles in providing
such a service.
Integrity
The forensic investigator is likely to deal frequently with individuals who lack integrity, are dishonest, and attempt to conceal
the true facts from the investigator. It is imperative that the investigator recognises this, and acts with impeccable integrity
throughout the whole investigation.
Objectivity
As in an audit engagement, the investigator’s objectivity must be beyond question. The report that is the outcome of the
forensic investigation must be perceived as independent, as it forms part of the legal evidence presented at court. The
investigator must adhere to the concept that the overriding objective of court proceedings is to deal with cases fairly and justly.
Any real or perceived threats to objectivity could undermine the credibility of the evidence provided by the investigator.
This issue poses a particular problem where an audit client requests its auditors to conduct a forensic investigation. In this
situation, the audit firm would be exposed to threats to objectivity in terms of advocacy, management involvement and selfreview.
The advocacy threat arises because the audit firm may feel pressured into promoting the interests and point of view
of their client, which would breach the overriding issue of objectivity in court proceedings. Secondly, the investigators could
be perceived to be involved in management decisions regarding the implications of the fraud, especially where the investigator
acts as an expert witness. It is however the self-review threat that would be the most significant threat to objectivity. The selfreview
threat arises because the investigation is likely to involve the estimation of an amount (i.e. the loss), which could be
material to the financial statements.
For the reasons outlined above, The Code states that the firm should evaluate threats and put appropriate safeguards in place,
and if safeguards cannot reduce the threats to an acceptable level, then the firm cannot provide both the audit service and
the forensic investigation.
Professional competence and due care
Forensic investigations will involve very specialist skills, which accountants are unlikely to possess without extensive training.
Such skills would include:
– Detailed knowledge of the relevant legal framework surrounding fraud,
– An understanding of how to gather specialist evidence,
– Skills in the safe custody of evidence, including maintaining a clear ‘chain’ of evidence, and
– Strong personal skills in, for example, interview techniques, presentation of material at court, and tactful dealing with
difficult and stressful situations.
It is therefore essential that forensic work is only ever undertaken by highly skilled individuals, under the direction and
supervision of an experienced fraud investigator. Any doubt over the competence of the investigation team could severely
undermine the credibility of the evidence presented at court.
Confidentiality
Normally accountants should not disclose information without the explicit consent of their client. However, during legal
proceedings arising from a fraud investigation, the court will require the investigator to reveal information discovered during
the investigation. There is an overriding requirement for the investigator to disclose all of the information deemed necessary
by the court.
Outside of the court, the investigator must ensure faultless confidentiality, especially because much of the information they
have access to will be highly sensitive.
Professional behaviour
Fraud investigations can become a matter of public interest, and much media attention is often focused on the work of the
forensic investigator. A highly professional attitude must be displayed at all times, in order to avoid damage to the reputation
of the firm, and of the profession. Any lapse in professional behaviour could also undermine the integrity of the forensic
evidence, and of the credibility of the investigator, especially when acting in the capacity of expert witness.
During legal proceedings, the forensic investigator may be involved in discussions with both sides in the court case, and here
it is essential that a courteous and considerate attitude is presented to all parties. -
第15题：
Astheadministratorofyourcompany’snetwork,youwillbeinstallingWindows2000Professionalon10newPentiumIIIcomputers.Yourcompanydoesbusinesswithahordeofcountriesandacceptsmanycurrencies.Youmustensurethatinternationalcurrencyoptionsaresetfor5ofthe10computers.Theremaining5computersmustbeconfiguredtosupportdifferentinputlocales.Howcanyoumostefficientlysetthecorrectinternationalcurrencyoptionsandconfiguredifferentinputlocalesoneachspecifiedgroupofcomputers?（）
A.DuringtheunattendedinstallationofWindows2000Professional.
B.MaketheappropriatechangesintheregionalsettingsdialogueboxduringtheinstallationofWindows2000Professional.
C.AfterWindows2000Professionalisinstalled，logonandmakethechangesthroughthecontrolpanel.
D.MaketheappropriatechangesinthedateandtimesettingsdialogueboxduringtheinstallationofWindows2000Professional.
参考答案：AThebestansweristhatyoushoulddefinethedesiredinputlocaleandlanguagesettingsduringtheunattendedinstallationoftheoperatingsystemintheanswerfile. Regionalsettingdialogboxisusedtodefineonlythelocationofthesystemnotinputlocaleduringtheinstallation. Youcanmakechangesinyoursystemsinputlocalesettingsthroughregionaloptionincontrolpanel.Thisoptioncanbeusedaftertheinstallationofoperatingsystem. Dateandtimesectionisusedtomodifyonlydateandtimenotinputlocaleorlanguagesetting.
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第16题：
I have received （） professional training.
- A、three-month
- B、three-months
- C、athree-month
- D、three-month’s
正确答案:C -
第17题：
Your company has servers that run Windows Server 2008. All client computers run Windows XP Service Pack 2 （SP2）. Windows 2003 Professional， or Windows Vista. You need to ensure all computers can use the IPv6 protocol. What should you do（）
- A、Install Serivce Pack 4 on all Windows 2000 Professional computers
- B、Upgrade the Windows 2000 professional computers to Windows XP SP2
- C、Run the IPv6.exe tool on the Windows 200 Professional and Windows XP computers
- D、Install Active Directory Client extention （DSClient.exe） on the Windows 2000 Professional and Windows XP computers.
正确答案:B -
第18题：
You are the administrator of your company’s network. You network has five Windows 2000 server computers and 75 Windows 2000 Professional computers. The Windows 2000 Professional computers were installed by using a RIS image on one of the Windows 2000 Server computers. You need to upgrade several applications on the Windows 2000 Professional computers. The applications do not have built-in support for scripted installations. You want to accomplish the following goals: An unattended installation of the upgraded applications will be performed on the Windows 20000 Professional computers. Existing user environments will be maintained on the Windows 2000 Professional computers. The network name of each Windows 2000 Professional computer will be changed to match its asset tag. The RIS image and the upgraded applications will be enabled as they are added to the network. You take the following actions: Install the RIS image on a Windows 20000 Professional computer named Computer1. Install the upgraded applications on Computers1. Change the network name of Computer1 to %DMI-SERIAL_NUM%. Run RIPrep.exe on Computer1 to load the RIS image on to the RIS server. Start all of the Windows 2000 Professional computers, and then load the RIS image from the RIS server. Which result or results do these actions produce?（ ）
- A、An unattended installation of the upgraded applications will be performed on the Windows 2000 Professional computers.
- B、Existing user environments will be maintained on the Windows 2000 Professional computers.
- C、The network name of each Windows 2000 Professional computer will be changed to matchIts asset tag.
- D、The RIS image and the upgraded applications will be enabled as they are added to the N.etwork.
正确答案:A,D -
第19题：
You are the network administrator for The network consists of a single Active Directory domain named All servers run Windows Server 2003. All client computers run Windows 2000 Professional with Service Pack 4 or Windows XP Professional. You install Software Update Services (SUS) on a computer named TestKing1. You create a GPO that configures all client computers to receive their software update from TestKing1. One week later, you run Microsoft Baseline Security Analyzer (MBSA) on all client computers to find out whether all updates are being applied. You discover that all the Windows 2000 Professional client computer received updates, but the Windows XP Professional client computers do not receive updates. You verify that the GPO setting was applied on all Windows XP Professional computers. You need to ensure that the Windows XP Professional client computers receive their updates from TestKing1. What should you do?（）
- A、Make all users of the Windows XP Professional client computers members of the Administrators local group.
- B、On all Windows XP Professional client computers, install Service Pack 1.
- C、On all Windows XP Professional client computers, restart Automatic Updates.
- D、On all Windows XP Professional client computers, delete the NoAutoUpdate value under HKEY_LOCAL_MACHINE/SOFTWARE/Policies/Microsoft/Windows/WindowsUpdate/AU.
正确答案:B -
第20题：
Your workgroup contains computers that run Microsoft Windows Vista and Microsoft Windows XP Professional. Employees that use Windows XP Professional do not appear in the Invite people list of a Microsoft Windows Meeting Space meeting. You need to ensure that all employees are invited to Windows Meeting Space meetings. Which two actions should you perform？ （）
- A、Instruct all employees to sign in to the People Near Me feature.
- B、Install Service Pack 2 on all computers that run Windows XP Professional.
- C、Launch the Ease of Access Center window on all computers in the workgroup.
- D、Upgrade all computers that run Windows XP Professional to Windows Vista.
- E、Configure Microsoft NetMeeting on the computers that run Windows XP Professional to connect to the meeting.
正确答案:A,D -
第21题：
多选题You are the network administrator for The network consists of a single Active Directory domain named Servers run either Windows 2000 Server or Windows Server 2003. Client computers run either Windows 2000 Professional Service Pack 2 or Windows XP Professional. You need to implement a new software update infrastructure. You discover that security patches, critical updates, and service packs have never been installed on any client computer on the network. You install Software Update Services (SUS) on a Windows Server 2003 computer named Testking5. You must ensure that all client computers receive all Microsoft security patches, critical updates, and service packs. You want to achieve this goal as quickly as possible. Which three actions should you perform? （）(Each correct answer presents part of the solution. Choose three)AInstall the Automatic Updates client on all Windows 2000 Professional client computers.
BInstall the Automatic Updates client on all Windows XP Professional client computers.
CInstall SUS on a Windows 2000 Server computer.
DModify the Windows Update settings of the Default Domain Controller organizational unit (OU) Group Policy object (GPO) to point client computers to http://testking5.
EModify the Windows Update settings of the Default Domain Policy Group Policy object (GPO) to point client computers to http://testking5.
FUpgrade all Windows 2000 Professional client computers to Windows XP Professional.
正确答案： A,B,E解析： 暂无解析 -
第22题：
多选题Your workgroup contains computers that run Microsoft Windows Vista and Microsoft Windows XP Professional. Employees that use Windows XP Professional do not appear in the Invite people list of a Microsoft Windows Meeting Space meeting. You need to ensure that all employees are invited to Windows Meeting Space meetings. Which two actions should you perform？ （）AInstruct all employees to sign in to the People Near Me feature.
BInstall Service Pack 2 on all computers that run Windows XP Professional.
CLaunch the Ease of Access Center window on all computers in the workgroup.
DUpgrade all computers that run Windows XP Professional to Windows Vista.
EConfigure Microsoft NetMeeting on the computers that run Windows XP Professional to connect to the meeting.
正确答案： B,A解析： 暂无解析 -
第23题：
单选题The chief function of a uniform is to _____.Aprovide practical benefits to the wearer
Bmake the wearer catch the public eyes
Cinspire the wearer’s confidence in himself
Dprovide the wearer with a professional identity
正确答案： D解析：
细节推断题。文章第二段提到，还有什么比脱下制服更容易使人丧失职业身份的方法呢？因此，制服的首要功能是职业身份，既不是提供实惠，也不是为了吸引注意力。故D项正确。