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Exam Code: PL-900 (Updated 60 Q&As)
Exam Name: Microsoft Power Platform Fundamentals
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NEW QUESTION: 1
Which Dell EMC Unity XT models support Dynamic Pools?
A. 380F, 480, 680F, and 880
B. Dell EMC UnityVSA storage only
C. 380, 480, 680, and 880
D. 380F, 480F, 680F, and 880F
Answer: D

NEW QUESTION: 2
The acceptable level of detection risk is inversely related to the:
A. Preliminary judgment about materiality levels.
B. Risk of failing to discover material misstatements.
C. Assurance provided by substantive tests.
D. Risk of misapplying auditing procedures.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The acceptable level of detection risk is inversely related to the assurance provided
by substantive tests. For example, if the acceptable level of detection risk decreases, more assurance is
required from substantive tests.
Choice "B" is incorrect. The acceptable level of detection risk is determined independently of the risk of
misapplying auditing procedures (non-sampling risk).
Choice "C" is incorrect. The acceptable level of detection risk is determined independently of the
preliminary judgment about materiality levels (tolerable error).
Choice "D" is incorrect. The acceptable level of detection risk is directly related to the risk of failing to
discover material misstatements (audit risk).

NEW QUESTION: 3
Your client bought a variable annuity contract that has a 5% contingent deferred sales charge with a
7 -year surrender period four years ago. He has been reading about bonus annuities and 1035 exchanges
and has asked for your advice. You can tell him:
A. that he'll have to pay the 5% deferred sales charge if he executes the exchange.
B. both B and C.
C. that it's a great idea, and you plan on how you're going to spend the unexpected income.
D. that although the exchange doesn't have any tax consequences, he'll be looking at a new, longer,
surrender period.
Answer: B
Explanation:
If your client bought a variable annuity contract with a 7-year surrender period four years ago,
you can tell him that even though there will be no tax consequences associated with the exchange, he'll
have to pay the 5% deferred sales charge if he executes the exchange, and he'll be looking at a new,
longer, surrender period-one of the less desirable features associated with bonus annuities.


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