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NEW QUESTION: 1
An auditor should disclose the substantive reasons for expressing an adverse opinion in an explanatory
paragraph:
A. Preceding the scope paragraph.
B. Following the opinion paragraph.
C. Preceding the opinion paragraph.
D. Within the notes to the financial statements.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor should disclose the substantive reasons for expressing an adverse
opinion in a separate explanatory paragraph preceding the opinion paragraph.
Choice "A" is incorrect. There are no circumstances where an explanatory paragraph precedes the scope
paragraph.
Choice "C" is incorrect. The explanatory paragraph follows the opinion paragraph when there is a change
in accounting principle or when there is doubt as to going concern.
Choice "D" is incorrect. The auditor cannot include an explanatory paragraph in the financial statements,
which are the responsibility of management.
NEW QUESTION: 2
The cardinality of a foreign key relationship is defined as 1:N
What does this imply?
A. One record of the check ble is assigned to many records of the foreign key ble
B. One record of the foreign key ble is assigned to one record in the check ble
C. Many records of the check ble are assigned to one record of the foreign key ble
Answer: A
NEW QUESTION: 3
A patient with diabetic ketoacidosis is receiving 0.9% NaCl, with potassium chloride 20 mEq/L, at 200 mL/h, and regular insulin 8 units/h, intravenously. After 8 hours, the blood glucose is
250 mg/dL and the anion gap is elevated. At this point, which of the following is the most appropriate therapy?
A. Continue the insulin infusion rate and change to dextrose-containing fluids.
B. Discontinue the insulin and maintain current fluids.
C. Convert to subcutaneous regular insulin and reduce fluids to a keep-vein-open rate.
D. Continue the current insulin and fluid therapy.
Answer: D
NEW QUESTION: 4
The nurse has been assigned a client who delivered a 6- lb, 12-oz baby boy vaginally 40 minutes ago. The initial assessment of greatest importance for this client would be:
A. Character of the fundus
B. Type of episiotomy
C. Length of her labor
D. Amount of IV fluid to be infused
Answer: A
Explanation:
Explanation
The length of labor has little bearing on the fourth stage of labor. The type of labor and delivery is significant.
(B) The type of episiotomy will affect the client's comfort level. However, the nurse's assessment and implementations center on prevention of hemorrhage during the fourthstage of labor. The amount of bleeding from the episiotomy or hematoma formation is of higher priority than the type of episiotomy. (C) The amount of IV fluid to be infused is a nursing function to be attended to; however, it is lower in priority than determining if hemorrhaging is occurring. (D) Character of the fundus would be the priority nursing assessment because changes in uterine tone may identify possible postpartum hemorrhage.
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