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NEW QUESTION: 1
When an auditor does not receive replies to positive requests for year-end accounts receivable
confirmations, the auditor most likely would:
A. Increase the assessed level of inherent risk for the revenue cycle.
B. Ask the client to contact the customers to request that the confirmations be returned.
C. Increase the assessed level of detection risk for the valuation and completeness assertions.
D. Inspect the allowance account to verify whether the accounts were subsequently written off.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. When using positive confirmation requests, the auditor should generally follow up
with a second and sometimes third request to those parties from whom replies have not been received. In
addition, asking the client to contact its customers may encourage further responses.
Choice "A" is incorrect. Confirmations are designed to provide evidence of existence, so nonresponses
would require alternative procedures focused on existence as well. Verification that the account was
subsequently written off tests the valuation assertion, but does not provide evidence of existence.
Choice "B" is incorrect. The auditor sets detection risk based on the assessed levels of inherent risk and
control risk, and would only increase the acceptable level of detection risk in response to a decrease in
inherent or control risk. Failure to receive confirmations would not cause the auditor to make such a
change.
Choice "D" is incorrect. Inherent risk assessments would not be affected by confirmation response rates,
which are not subject to client control.
NEW QUESTION: 2
You have an Exchange Server organization. The organization contains four servers. The servers configured as shown in the following table.
You plan to upgrade the organization to Exchange Server 2016.
You need to identify which functionalities from the current environment can be implemented in Exchange Server 2016.
What should you identify? To answer, select the appropriate options in the answer area
Answer:
Explanation:
NEW QUESTION: 3
You are developing an ASP.NET MVC application that displays stock market information. The stock market information updates frequently and must be displayed in real-time. You need to eliminate unnecessary header data, minimize latency, and transmit data over a full-duplex connection. What should you do?
A. Implement long-running HTTP requests.
B. Configure polling from the browser.
C. Instantiate a MessageChannel object on the client.
D. Implement WebSockets protocol on the client and the server.
Answer: D
NEW QUESTION: 4
The CUSTOMERS table has these columns:
The CUSTOMER_ID column is the primary key for the table.
Which two statements find the number of customers? (Choose two.)
A. SELECT TOTAL(customer_id) FROM customers;
B. SELECT TOTAL(customer_name) FROM customers;
C. SELECT COUNT(customers) FROM customers;
D. SELECT COUNT(customer_id) FROM customers;
E. SELECT COUNT(*) FROM customers;
F. SELECT TOTAL(*) FROM customers;
Answer: D,E
Explanation:
These statements provide correct syntax and semantics to show the number of customers. Function COUNT() can be used with substitution symbol of all columns "*" or just with one column name. Last query will be processed a little bit faster.
Incorrect Answers
A: There is no TOTAL() function in Oracle.
C: There is no TOTAL() function in Oracle.
E: You cannot table name as a parameter of COUNT() function.
F: There is no TOTAL() function in Oracle.
OCP Introduction to Oracle 9i: SQL Exam Guide, Jason Couchman, p. 123-125 Chapter 3: Advanced Data Selection in Oracle
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