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NEW QUESTION: 1
When attempting to understand whether there is a relationship between two variables, which quality control tool should be used?
A. Cause-and-effect diagram
B. Scatter chart
C. Pareto diagram
D. Process flow diagram
Answer: B
NEW QUESTION: 2
Your application contains a stored procedure for each country. Each stored procedure accepts an employee identification number through the @EmpID parameter.
You need to build a single process for each employee that will execute the appropriate stored procedure based on the country of residence.
Which approach should you use?
A. A user-defined function
B. Cursor
C. A SELECT statement that includes CASE
D. View
E. BULK INSERT
Answer: A
Explanation:
Explanation
SQL Server user-defined functions are routines that accept parameters, perform an action, such as a complex calculation, and return the result of that action as a value. The return value can either be a single scalar value or a result set.
NEW QUESTION: 3
A. Option C
B. Option A
C. Option D
D. Option B
Answer: A
Explanation:
Based on the NTFS permissions, these users should be able to add files (as they have the "write" permission), so they must have read-only share permissions preventing them from doing so.
NEW QUESTION: 4
An auditor obtains knowledge about a new client's business and its industry to:
A. Develop an attitude of professional skepticism concerning management's financial statement
assertions.
B. Make constructive suggestions concerning improvements to the client's internal control.
C. Evaluate whether the aggregation of known misstatements causes the financial statements taken as a
whole to be materially misstated.
D. Understand the events and transactions that may have an effect on the client's financial statements.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor should obtain knowledge of the client's business and its industry in order
to determine the effect of transactions, events, and practices on the client's financial statements.
Choice "A" is incorrect. Constructive suggestions concerning improvements in the new client's internal
control are generally made after the study and evaluation of the client's internal control, performed
subsequent to planning. Knowledge about the new client's business and its industry is generally obtained
during planning.
Choice "B" is incorrect. The auditor should have an attitude of professional skepticism in conducting the
engagement, but this attitude is not necessarily related to the auditor's knowledge of the new client's
business and its industry.
Choice "C" is incorrect. The auditor should evaluate whether the aggregation of known misstatements
materially affects the financial statements, but this is done near the audit's conclusion. Knowledge about
the new client's business and its industry is generally obtained during planning.