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NEW QUESTION: 1
To establish the existence and ownership of a long-term investment in the common stock of a
publiclytraded company, an auditor ordinarily performs a security count or:
A. Determines the market price per share at the balance sheet date from published quotations.
B. Confirms the number of shares owned that are held by an independent custodian.
C. Relies on the client's internal accounting controls if the auditor has reasonable assurance that the
control activities are being applied as prescribed.
D. Confirms the number of shares owned with the issuing company.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Auditors obtain a confirmation (safekeeping list) indicating the number of shares of
stocks held by an outside independent custodian.
Choice "A" is incorrect. Even a good system of internal control does not necessarily provide sufficient
evidence of existence and ownership.
Choice "C" is incorrect. Verifying the market price doesn't provide evidence regarding ownership or
existence.
Choice "D" is incorrect. Confirmations are generally sent to the independent custodian, not to the issuing
company.
NEW QUESTION: 2
Hintergrund
Sie haben eine Datenbank mit dem Namen HR1, die eine Tabelle mit dem Namen Employee enthält.
Sie haben mehrere schreibgeschützte historische Berichte, die regelmäßig wechselnde Summen enthalten. In den Berichten werden mehrere Abfragen verwendet, um den Personalaufwand zu schätzen. Die Abfragen werden gleichzeitig ausgeführt. Benutzer berichten, dass die Gehaltsschätzungsberichte nicht immer ausgeführt werden. Sie müssen die Datenbank überwachen, um Probleme zu identifizieren, die die Ausführung der Berichte verhindern.
Sie planen, die Anwendung auf einem Datenbankserver bereitzustellen, der andere Anwendungen unterstützt. Sie müssen den für die Datenbank erforderlichen Speicherplatz minimieren.
Mitarbeitertabelle
Mit den folgenden Transact-SQL-Anweisungen können Sie die Employee-Tabelle erstellen, konfigurieren und auffüllen:
Anwendung
Sie haben eine Anwendung, die die Employees-Tabelle aktualisiert. Die Anwendung ruft die folgenden gespeicherten Prozeduren gleichzeitig und asynchron auf:
- UspA: Diese gespeicherte Prozedur aktualisiert nur die EmployeeStatus-Spalte.
- UspB: Diese gespeicherte Prozedur aktualisiert nur die EmployeePayRate-Spalte.
Die Anwendung verwendet Ansichten, um den Zugriff auf Daten zu steuern. Views müssen folgende Anforderungen erfüllen:
- Ermöglichen Sie dem Benutzer den Zugriff auf alle Spalten in den Tabellen, auf die die Ansicht zugreift.
- Beschränken Sie Aktualisierungen nur auf die Zeilen, die von der Ansicht zurückgegeben werden.
Ausstellungsstück
Sie zeigen das Deadlock-Diagramm wie in der Ausstellung gezeigt an. (Klicken Sie auf die Schaltfläche "Ausstellen".) Wählen Sie in den Dropdown-Menüs die Antwortoption aus, die jede Frage auf der Grundlage der in der Grafik dargestellten Informationen beantwortet.
HINWEIS: Jede richtige Auswahl ist einen Punkt wert.
Answer:
Explanation:
Explanation
References: https://msdn.microsoft.com/en-us/library/ms186736.aspx
NEW QUESTION: 3
Principal vectors of an active portfolio strategy are:
A. Security selection.
B. Market timing.
C. Sector rotation.
D. All of the above.
Answer: D
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