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NEW QUESTION: 1
An internal auditor's work would most likely affect the nature, timing, and extent of an independent CPA's
auditing procedures when the internal auditor's work relates to assertions about the:
A. Existence of contingencies.
B. Valuation of intangible assets.
C. Valuation of related party transactions.
D. Existence of fixed asset additions.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. In making judgments about the extent of the effect of the internal auditor's work on
the auditor's procedures, the auditor considers the materiality of financial statement amounts, the risk of
material misstatement of the assertions related to these financial statement amounts, and the degree of
subjectivity involved in the evaluation of the audit evidence gathered in support of the assertions. As the
degree of subjectivity increases, the need for the auditor to perform tests of the assertions increases.
Testing the existence of fixed asset additions involves very little subjectivity, and thus work performed by
the internal auditor may reduce the auditor's testing in this area.
Choice "A" is incorrect. Testing the existence of contingencies involves much subjectivity, and should,
therefore, be performed by the auditor.
Choice "B" is incorrect. Testing the valuation of intangible assets involves much subjectivity, and should,
therefore, be performed by the auditor.
Choice "D" is incorrect. Testing the valuation of related party transactions involves much subjectivity, and
should, therefore, be performed by the auditor.
NEW QUESTION: 2
A. Option C
B. Option D
C. Option A
D. Option B
E. Option E
Answer: C
NEW QUESTION: 3
ある会社は、SQL01という名前のSQL Serverを備えたオンプレミスのMicrosoft SQL Server環境を持っています。
SQL01にAdmin1という名前のローカルsysadminアカウントを作成する必要があります。
Transact-SQLステートメントをどのように完成させるべきですか？回答するには、回答領域で適切なTransact-SQLセグメントを選択します。
Answer:
Explanation:
Explanation
B: First we create a login with the CREATE LOGIN command.
E: Then we add it to the sysadmin role.
1. To add a member to a fixed server role
2. In Object Explorer, connect to an instance of Database Engine.
3. On the Standard bar, click New Query.
Copy and paste the following example into the query window and click Execute.
ALTER SERVER ROLE diskadmin ADD [Domain\Juan] ;
GO
G: Finally we add a database user for the login we created.
References: https://technet.microsoft.com/en-us/library/aa337562(v=sql.110).aspx
NEW QUESTION: 4
An administrator needs to configure Acropolis File Service (AFS). The administrator is setting up AFS for the first time on the Nutanix cluster.
How many file services VMs are created by default?
A. 0
B. 1
C. 2
D. 3
Answer: A