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NEW QUESTION: 1
Which of the following can include steps that will help to resolve an incident?
1.Incident model
2.Known error record
A. Both of the above
B. 1 only
C. 2only
D. Neither of the above
Answer: A
NEW QUESTION: 2
Which system property provides a running count of cron task executions?
A. mxe.db.logSQLTimeLimit
B. mxe.mbocount
C. mxe.db.mboMonitor
D. mxe.db.fetchResultLogLimit
Answer: B
NEW QUESTION: 3
This question consists of an item pertaining to possible deficiencies in an accountant's review report.
Jordan & Stone, CPAs, audited the financial statements of Tech Co., a nonissuer, for the year ended
December 31, 20X1, and expressed an unqualified opinion. For the year ended December 31, 20X2, Tech
issued comparative financial statements. Jordan & Stone reviewed Tech's 20X2 financial statements and
Kent, an assistant on the engagement, drafted the accountants' review report below. Land, the
engagement supervisor, decided not to reissue the prior year's auditors' report, but instructed Kent to
include a separate paragraph in the current year's review report describing the responsibility assumed for
the prior year's audited financial statements. This is an appropriate reporting procedure. Land reviewed
Kent's draft and indicated in the Supervisor's Review Notes below that there were several deficiencies in
Kent's draft.
Accountant's Review Report
We have reviewed and audited the accompanying balance sheets of Tech Co. as of December 31, 20X2
and 20X1, and the related statements of income, retained earnings, and cash flows for the years then
ended, in accordance with Statements on Standards for Accounting and Review Services issued by the
American Institute of Certified Public Accountants and generally accepted auditing standards. All
information included in these financial statements is the representation of the management of Tech Co. A
review consists principally of inquiries of company personnel and analytical procedures applied to financial
data. It is substantially less in scope than an audit in accordance with generally accepted auditing
standards, the objective of which is the expression of an opinion regarding the financial statements taken
as a whole. Based on our review, we are not aware of any material modifications that should be made to
the accompanying financial statements. Because of the inherent limitations of a review engagement, this
report is intended for the information of management and should not be used for any other purpose. The
financial statements for the year ended December 31, 20X1, were audited by us and our report was dated
March 2, 20X2. We have no responsibility for updating that report for events and circumstances occurring
after that date.
Jordan and Stone, CPAs
March 1, 20X3
Supervisor's Review Notes
There should be no reference to "updating the prior year's auditor's report for events and circumstances
occurring after that date" in the fourth (separate) paragraph.
A. Incorrect
B. Correct
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Correct. The report should not state that the auditors have no responsibility for updating the prior year's
audit report for events and circumstances that occurred after that date. This type of comment is included in
a report on prospective financial statements, not in a report on the financial statements of a nonissuer.
Planning and Supervision
NEW QUESTION: 4
Examine the following SQL commands:
Which statement is true regarding the execution of the above SQL commands?
A. The second CREATE TABLE command generates an error because the CHECK constraint is not valid.
B. Both commands execute successfully.
C. The first CREATE TABLE command generates an error because CHECK and PRIMARY KEY constraints cannot be used for the same column.
D. The first CREATE TABLE command generates an error because the column PROD_ID cannot be used in the PRIMARY KEY and FOREIGN KEY constraints.
E. The first CREATE TABLE command generates an error because the NULL constraint is not valid.
Answer: E
Explanation:
Explanation/Reference:
Explanation:
Defining Constraints
The slide gives the syntax for defining constraints when creating a table. You can create constraints at either the column level or table level. Constraints defined at the column level are included when the column is defined. Table-level constraints are defined at the end of the table definition and must refer to the column or columns on which the constraint pertains in a set of parentheses. It is mainly the syntax that differentiates the two; otherwise, functionally, a columnlevel constraint is the same as a table-level constraint.
NOT NULL constraints must be defined at the column level.
Constraints that apply to more than one column must be defined at the table level.