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NEW QUESTION: 1
Before issuing a report on the compilation of financial statements of a nonissuer, the accountant should:
A. Apply analytical procedures to selected financial data to discover any material misstatements.
B. Inquire of the client's personnel whether the financial statements omit substantially all disclosures.
C. Corroborate at least a sample of the assertions management has embodied in the financial
statements.
D. Read the financial statements to consider whether the financial statements are free from obvious
material errors.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Before issuing a report on the compilation of financial statements of a nonissuer, the
accountant should read the financial statements to consider whether the financial statements are free from
obvious material errors.
Choice "A" is incorrect. Application of analytical procedures is a review procedure, and is not required in a
compilation engagement.
Choice "B" is incorrect. Corroboration of a sample of management assertions is an audit procedure, and is
not required in a compilation engagement.
Choice "C" is incorrect. Inquiry is generally a review procedure; however, it should also be obvious to the
accountant if substantially all disclosures are omitted.
NEW QUESTION: 2
Your database contains tables named Products and ProductsPriceLog. The Products table contains columns named ProductCode and Price. The ProductsPriceLog table contains columns named ProductCode, OldPrice, and NewPrice. The ProductsPriceLog table stores the previous price in the OldPrice column and the new price in the NewPrice column. You need to increase the values in the Price column of all products in the Products table by 5 percent. You also need to log the changes to the ProductsPriceLog table. Which Transact-SQL query should you use?
A. UPDATE Products SET Price = Price * 1.05 INSERT INTO ProductsPriceLog (ProductCode, CldPnce, NewPrice; SELECT ProductCode, Price, Price * 1.05 FROM Products
B. UPDATE Products SET Price = Price * 1.05
OUTPUT inserted.ProductCode, deleted.Price, inserted.Price
INTO ProductsPriceLog(ProductCode, OldPrice, NewPrice)
C. UPDATE Products SET Price = Price * 1.05
OUTPUT inserted.ProductCode, deleted.Price, inserted.Price *
INTO ProductsPriceLog(ProductCode, OldPrice, NewPrice)
D. UPDATE Products SET Price = Price * 1.05
OUTPUT inserted.ProductCode, inserted.Price, deleted.Price
INTO ProductsPriceLog(ProductCode, OldPrice, NewPrice)
Answer: B
Explanation:
Reference: http://msdn.microsoft.com/en-us/library/ms177564.aspx
NEW QUESTION: 3
Router A is directly connected to Router B over an Ethernet link. The local interface address for the Router A Fo0/48 interface is 144.254.32.2/24. Which routing table entry is visible on Router A?
A. 144.254.0.0/24
B. 144.254.32.2/24
C. 144.254.32.0/24
D. 144.254.0.0/16
Answer: C
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