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NEW QUESTION: 1
Before applying substantive tests to the details of asset accounts at an interim date, an auditor should
assess:
A. Inherent risk at a high level.
B. Control risk at a low level.
C. The difficulty in controlling the incremental audit risk.
D. Materiality for the accounts tested as insignificant.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Before performing substantive tests at an interim date, the auditor must assess the
difficulty in controlling the incremental audit risk from the interim date (on which the substantive procedures
are performed) to the year-end date (on which an opinion is rendered).
Choice "A" is incorrect. The auditor would not have to assess control risk at a low level in order to perform
substantive tests at interim. It may simply be more efficient to perform a substantive audit. As long as the
balances tested at interim are reasonably predictable with respect to amount, relative significance and
composition, the account may be tested at interim.
Choice "B" is incorrect. Generally, inherent risk should be low in order to test substantively at interim.
Choice "D" is incorrect. If the materiality level for those accounts to be tested is insignificant, then the
auditor probably would not perform any substantive testing, since it is unlikely that a material error exists in
an insignificant balance.
NEW QUESTION: 2
Which action should a Renewals Manager take first?
A. Meet and confirm the AM, CSS, CSM and their resources
B. Download contract data and develop a renewals strategy
C. Meet the customer and perform a renewals diagnosis
D. Assign an RS to priority accounts
Answer: B
NEW QUESTION: 3
Der Object Navigator enthält insgesamt 11 Browser.
A. Falsch
B. Richtig
Answer: B
NEW QUESTION: 4
注：この質問は、同じまたは類似の回答の選択肢を使用する一連の質問の一部です。 回答の選択肢は、シリーズの複数の質問に対して正しいかもしれません。 各質問は、このシリーズの他の質問とは独立しています。 質問で提供される情報と詳細は、その質問にのみ適用されます。
多次元モードを使用するように構成されたMicrosoft SQL Server Analysis Services（SSAS）インスタンスがあります。 次のキューブを作成します。
ユーザーはカラーで売上を分析できる必要があります。
会社が販売する製品のすべての色を含む次元を作成する必要があります。
InternetSalesテーブルと新しいディメンションの間でどの関係タイプを使用する必要がありますか？
A. データマイニング
B. 多数対対数
C. 関係なし
D. 定期的
E. 事実
F. 参照される
Answer: D
Explanation:
A regular dimension relationship between a cube dimension and a measure group exists when the key column for the dimension is joined directly to the fact table.
https://docs.microsoft.com/en-us/sql/analysis-services/multidimensional-models-olap-logical- cube-objects/dimension-relationships