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NEW QUESTION: 1
The primary objective of procedures performed to obtain an understanding of the entity and its
environment is to provide an auditor with:
A. A basis for issuing an opinion on the financial statements.
B. Knowledge necessary for risk assessment and audit planning.
C. Audit evidence to use in assessing inherent risk.
D. An evaluation of the consistency of application of management's policies.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor should obtain an understanding of the entity and its environment
sufficient to assess the risk of material misstatement and to design and perform further audit procedures.
Choice "B" is incorrect. Assessing inherent risk is not the primary objective of obtaining an understanding
of the entity and its environment.
Choice "C" is incorrect. Obtaining an understanding of the entity and its environment is not a sufficient
basis for issuing an audit opinion.
Choice "D" is incorrect. Procedures performed to gain an understanding of the entity and its environment
would not ordinarily test the consistency of the application of management's policies. If the auditor intends
to rely on a control, its consistency in application would then be tested.
NEW QUESTION: 2
Examine the structure of the sales table:
Evaluate the following create table statement:
Which two statements are true about the creation of the SALES1 table?
A. The SALES1 table would have not null and unique constraints on the specified columns.
B. The SALES1 table would have primary key and unique constraints on the specified columns.
C. The SALES1 table would not be created because column-specified names in the select and create table clauses do not match,
D. The SALES1 table is created with no rows but only a structure.
E. The SALES1 table would not be created because of the invalid where clause.
Answer: A,D
Explanation:
A: the WHERE clause 1=2 is false so no rows will be inserted into the new table.
D: The NOT NULL constraints will be included in the new table. There are no UNIQUE constraints.
NEW QUESTION: 3
Kinesis Partition keys are unicoded strings with a maximum length of (choose one)
A. 128 bytes
B. 256 bytes
C. 512 bytes
D. 1024 bytes
Answer: B
Explanation:
Kinesis Partition keys are unicoded strings with a maximum length of 256 bytes Reference: http://docs.aws.amazon.com/streams/latest/dev/working-with-kinesis.html