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NEW QUESTION: 1
Which of the following is a true statement regarding documentation requirements for analytical
procedures?
A. When an analytical procedure is used as the principal substantive test of a significant financial
statement assertion, the auditor is required to document his or her expectation and management's
concurrence with that expectation.
B. When an analytical procedure is used during the overall review stage of the audit, the auditor is
required to document the auditor's expectation and any additional procedures performed to investigate
significant unexplained differences.
C. When an analytical procedure is used as the principal substantive test of a significant financial
statement assertion, the auditor is required to document both the auditor's expectation and the factors
considered in developing that expectation.
D. When an analytical procedure is used as the principal substantive test of a significant financial
statement assertion, the auditor is required to document the reasons analytical procedures were
performed instead of tests of details.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. When an analytical procedure is used as the principal substantive test of a
significant financial statement assertion, the auditor is required to document both the auditor's expectation
and the factors considered in developing that expectation.
Choice "A" is incorrect. There is no requirement that the auditor document the reasons analytical
procedures were performed instead of tests of details.
Choice "B" is incorrect. There is no requirement that the auditor document management's concurrence
with the expectation.
Choice "C" is incorrect. When an analytical procedure is performed during the overall review stage, there
are no specific documentation requirements. The requirement that the auditor document the expectation
and any additional procedures performed to investigate significant unexplained differences relates to
analytical procedures performed as principal substantive tests.
NEW QUESTION: 2
Which two middleware components are installed on the appliance? (Choose two.)
A. SMTP Server
B. IBM Security Directory Server
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E. IBM SecurityDirectory Integrator
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Answer: B
NEW QUESTION: 4
You created a locally managed tablespace by using the following SQL statement:
CREATE TABLESPACE hr_tbs DATAFILE 'data.dat' SIZE 1M REUSE AUTOEXTEND ON MAXSIZE 100M;
The warning and critical tablespace usage threshold values are set to 85% and 97%, respectively. Which two statements regarding the threshold-based alerts generation for the HR_TBS tablespace are correct? (Choose two.)
A. A critical alert will be generated when 970 KB space is used.
B. A critical alert will be generated when 97 MB space is used.
C. A warning alert will be generated when 850 KB space is used.
D. A warning alert will be generated when 850 KB is left as free space.
E. No critical alert will be generated because it is a small filetablespace.
F. A critical alert will be generated when 970 KB is left as free space.
G. No warning alert will be generated because thetablespace is autoextensible.
H. A warning alert will be generated when 85 MB space is used.
Answer: B,H
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