Is the following statement true or false?A significant change in the ownership of an existing audit client is a factor which makes it appropriate for the auditor to review the terms of engagement.A.TrueB.False
Is the following statement true or false?
A significant change in the ownership of an existing audit client is a factor which makes it appropriate for the auditor to review the terms of engagement.
A.True
B.False
相关考题：
Evaluate the following function code:Which statement is true regarding the above function? () A. The cached result becomes invalid when any structural change is done to the EMPLOYEES table.B. If the function execution results in an unhandled exception, the exception result is also stored in the cache.C. Each time the function is invoked in a different session, the current result in the result cache gets overwritten.D. If the function is invoked with a different parameter value, the existing result in the result cache gets overwritten by the latest value.
Consider the following scenario for your database:Which statement is true regarding the backup of the TOOLS tablespace?() A. The RMAN backup fails because the TOOLS tablespace is read-onlyB. The RMAN skips the backup of the tablespace because backup optimization is enabledC. The RMAN makes backup because optimization can be enabled only for backups to diskD. The RMAN makes the backup because no backup of the tablespace exists within the seven day window
Which of the following statements is correct regarding an oil with a high viscosity index?A.A large change of viscosity occurs with a minor change in temperatureB.No change in viscosity occurs with any change in temperatureC.Very little change in viscosity occurs with a significant change in temperatureD.The viscosity of the oil increases with an increase in temperature
Which statement is true about terms in a policy?() A. A single term can be applied to a protocol or interface, independent of the policy.B. Once configured, terms within a policy cannot be reordered.C. The name of a term is limited to five characters.D. A from statement is optional in a term.
You are an audit manager at Rockwell Co, a firm of Chartered Certified Accountants. You are responsible for the audit of the Hopper Group, a listed audit client which supplies ingredients to the food and beverage industry worldwide.The audit work for the year ended 30 June 2015 is nearly complete, and you are reviewing the draft audit report which has been prepared by the audit senior. During the year the Hopper Group purchased a new subsidiary company, Seurat Sweeteners Co, which has expertise in the research and design of sugar alternatives. The draft financial statements of the Hopper Group for the year ended 30 June 2015 recognise profit before tax of $495 million (2014 – $462 million) and total assets of $4,617 million (2014: $4,751 million). An extract from the draft audit report is shown below:Basis of modified opinion (extract)In their calculation of goodwill on the acquisition of the new subsidiary, the directors have failed to recognise consideration which is contingent upon meeting certain development targets. The directors believe that it is unlikely that these targets will be met by the subsidiary company and, therefore, have not recorded the contingent consideration in the cost of the acquisition. They have disclosed this contingent liability fully in the notes to the financial statements. We do not feel that the directors’ treatment of the contingent consideration is correct and, therefore, do not believe that the criteria of the relevant standard have been met. If this is the case, it would be appropriate to adjust the goodwill balance in the statement of financial position.We believe that any required adjustment may materially affect the goodwill balance in the statement of financial position. Therefore, in our opinion, the financial statements do not give a true and fair view of the financial position of the Hopper Group and of the Hopper Group’s financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards.Emphasis of Matter ParagraphWe draw attention to the note to the financial statements which describes the uncertainty relating to the contingent consideration described above. The note provides further information necessary to understand the potential implications of the contingency.Required:(a) Critically appraise the draft audit report of the Hopper Group for the year ended 30 June 2015, prepared by the audit senior.Note: You are NOT required to re-draft the extracts from the audit report. (10 marks)(b) The audit of the new subsidiary, Seurat Sweeteners Co, was performed by a different firm of auditors, Fish Associates. During your review of the communication from Fish Associates, you note that they were unable to obtain sufficient appropriate evidence with regard to the breakdown of research expenses. The total of research costs expensed by Seurat Sweeteners Co during the year was $1·2 million. Fish Associates has issued a qualified audit opinion on the financial statements of Seurat Sweeteners Co due to this inability to obtain sufficient appropriate evidence.Required:Comment on the actions which Rockwell Co should take as the auditor of the Hopper Group, and the implications for the auditor’s report on the Hopper Group financial statements. (6 marks)(c) Discuss the quality control procedures which should be carried out by Rockwell Co prior to the audit report on the Hopper Group being issued. (4 marks)
Which of the following statements is FALSE concerning the proper procedure in handling a fire hose ________．A.A 1.5 inch hose should be deployed with a minimum of a nozzleman and hosemanB.Back-up hosemen should be positioned wherever the hose makes a significant turnC.The fire hose should be partially charged before deploying it from the fire stationD.The nozzleman should always hold the nozzle with one hand on top，to prevent kickback
Which of the following is Not True?A. Advertisement makes contribution to our pockets and we may know everythingB. We can buy what we wantC. Products of good quality don't need to be advertisedD. Advertisement makes our life colorful19. Which of the following is Not True?
MightyResearch indicated that a significant percentage of SMBs are concerned about which factor in a UC solution?（）A、non-Cisco vendors providing more viable SMB solutionsB、costs out-weighing benefitsC、cost savings to justify replacing existing legacy systemsD、minimized call-center effectiveness
Which statement is true about terms in a policy?（）A、A single term can be applied to a protocol or interface, independent of the policy.B、Once configured, terms within a policy cannot be reordered.C、The name of a term is limited to five characters.D、A from statement is optional in a term.
To make audit information more productive， the DBA executes the following command before startingan audit operation： SQL ALTER SYSTEM SET AUDIT_TRAIL=DB，EXTENDED SCOPE=SPFILE； Which statement is true regarding the audit record generated when auditing starts after restarting thedatabase（）A、It contains only the plan for the SQL statement executed by the user.B、It contains the SQL text executed by the user and the bind variables used with it.C、It contains the plan and statistics associated with the SQL statement executed by the user.D、It contains the plan for the SQL statement executed by the user and the bind variables used with it.
You decided to change the location of the flash recovery area. You executed the following command： Which statement is true？（）A、The location can be changed only if the flash recovery area is empty.B、After executing the command， all new flash recovery area files will be created in the new location.C、The command will generate an error because you cannot change the flash recovery area while the database is open.D、All the existing files in the flash recovery area will be moved to the new location， and all new Flash Recovery Area files will be created in the new location.
Which statement is true about terms in a policy?（）A、A single term can be applied to a protocol or interface, independent of the policyB、Every policy must contain at least one termC、The name of a term is limited to five charactersD、Terms are optional
If authentication is enabled，which statement is true？（）A、client reports will display authenticated usernamesB、client reports will display both the username and IP address of the clientsC、client reports are not affected by authenticationD、client reports will display the IP address of the authentication server
public class Test{ public static void main（ String[] argv ）{ // insert statement here } } Which statement， inserted at line 3， produces the following output？（） Exception in thread “main” java.lang.AssertionError： true at Test.main（Test.java：3） A、 assert true；B、 assert false；C、 assert false ： true；D、 assert false == true；E、 assert false： false；
Which three statements are true about terms in a policy?（）A、The order of the terms in a policy is irrelevant.B、The action is specified in a then statement.C、Terms are optional in a policy.D、The match condition can be identified with a from statement.E、A from statement is mandatory in a term.
Which two statements are true about terms in a routing policy?（）A、A then statement is mandatory in a termB、If a term does not contain a from statement, all routers matchC、If a term does not contain a from statement, the Junos OS will not commitD、A then statement is not mandatory in a term
A Windows Communication Foundation (WCF) solution uses the following contract: [ServiceContract(SessionMode=SessionMode.Allowed)]public interface IMyService{ [OperationContract(IsTerminating=false)] void Initialize（ ）; [OperationContract(IsInitiating=false)] void DoSomething（ ）; [OperationContract(IsTerminating=true)] void Terminate（ ）;} You need to change this interface so that: lnitialize is allowed to be called at any time before Terminate is called. DoSomething is allowed to be called only after Initialize is called, and not allowed to be called after Terminate is called. Terminate will be allowed to be called only after Initalize is called.Which two actions should you perform? (Each correct answer presents part of the sdution. Choose two)（）。A、Change the ServiceContract attribute of the IMyService interface to the following. [ServiceContract(SessionMode=SessionMode.Required)]B、Change the ServiceContract attrbute of the IMyService interface to the following [ServiceContract(SessionMode=SessionMode.Allowed)]C、Change the OperationContract attribute of the Initialize operation to the following. [OperationContract(IsInitiating = true, IsTerminating = false)]D、Change the OperationContract attribute of the Terminate operation to the following [OperationContract(IsInitiating = false, IsTerminating = true)]
You develop a Windows Communication Foundation (WCF) service that employees use to access bonus information.You define the following service contract. (Line numbers are included for reference only.) 01 [ServiceContract(SessionMode = SessionMode.Required)] 02 public interface IFinancialService 03 { 04 [OperationContract] 05 string Login(int employeeID, string passwordHash); 06 07 [OperationContract] 08 double GetBonus(int month); 09 10 [OperationContract(IsTerminating = true)] 11 void Logout（ ）; 12 } Client application can invoke methods without logging in. You need to ensure that the client applications invoke Login before invoking any other method. You also need to ensure that client applications cannot consume the service after invoking Logout. Which two action should you perform? （）(Each correct answer presents part of the solution. Choose two.)。A、Replace line 04 with the following code. [OperationContract(IsInitiating = false)]B、Replace line 04 with the following code. [OperationContract(IsInitiating = true, IsTerminating = true)]C、Replace line 07 with the following code. [OperationContract(IsInitiating = false)]D、Replace line 10 with the following code. [OperationContract(IsInitiating = false, IsTerminating = true)]
多选题A Windows Communication Foundation (WCF) solution uses the following contract: [ServiceContract(SessionMode=SessionMode.Allowed)]public interface IMyService{ [OperationContract(IsTerminating=false)] void Initialize（ ）; [OperationContract(IsInitiating=false)] void DoSomething（ ）; [OperationContract(IsTerminating=true)] void Terminate（ ）;} You need to change this interface so that: lnitialize is allowed to be called at any time before Terminate is called. DoSomething is allowed to be called only after Initialize is called, and not allowed to be called after Terminate is called. Terminate will be allowed to be called only after Initalize is called.Which two actions should you perform? (Each correct answer presents part of the sdution. Choose two)（）。AChange the ServiceContract attribute of the IMyService interface to the following. [ServiceContract(SessionMode=SessionMode.Required)]BChange the ServiceContract attrbute of the IMyService interface to the following [ServiceContract(SessionMode=SessionMode.Allowed)]CChange the OperationContract attribute of the Initialize operation to the following. [OperationContract(IsInitiating = true, IsTerminating = false)]DChange the OperationContract attribute of the Terminate operation to the following [OperationContract(IsInitiating = false, IsTerminating = true)]
多选题Which two statements are true about terms in a routing policy?（）AA then statement is mandatory in a termBIf a term does not contain a from statement, all routers matchCIf a term does not contain a from statement, the Junos OS will not commitDA then statement is not mandatory in a term
多选题Which three statements are true about terms in a policy?（）AThe order of the terms in a policy is irrelevant.BThe action is specified in a then statement.CTerms are optional in a policy.DThe match condition can be identified with a from statement.EA from statement is mandatory in a term.
单选题Which statement is true about terms in a policy?（）AA single term can be applied to a protocol or interface, independent of the policy.BOnce configured, terms within a policy cannot be reordered.CThe name of a term is limited to five characters.DA from statement is optional in a term.
单选题public class Test{ public static void main（ String[] argv ）{ // insert statement here } } Which statement， inserted at line 3， produces the following output？（） Exception in thread “main” java.lang.AssertionError： true at Test.main（Test.java：3）A assert true；B assert false；C assert false ： true；D assert false == true；E assert false： false；
单选题Which of the following statements is correct regarding an oil with a high viscosity index?（）AA large change of viscosity occurs with a minor change in temperatureBNo change in viscosity occurs with any change in temperatureCVery little change in viscosity occurs with a significant change in temperatureDThe viscosity of the oil increases with an increase in temperature
单选题To make audit information more productive， the DBA executes the following command before starting an auditoperation： SQL ALTER SYSTEM SET AUDIT_TRAIL=DB，EXTENDED SCOPE=SPFILE； Which statement is true regarding the audit record generated when auditing starts after restarting Thedatabase（）AIt contains only the plan for the SQL statement executed by the user.BIt contains the SQL text executed by the user and the bind variables used with it.CIt contains the plan and statistics associated with the SQL statement executed by the user.DIt contains the plan for the SQL statement executed by the user and the bind variables used with it
单选题To make audit information more productive， the DBA executes the following command before startingan audit operation： SQL ALTER SYSTEM SET AUDIT_TRAIL=DB，EXTENDED SCOPE=SPFILE； Which statement is true regarding the audit record generated when auditing starts after restarting thedatabase（）AIt contains only the plan for the SQL statement executed by the user.BIt contains the SQL text executed by the user and the bind variables used with it.CIt contains the plan and statistics associated with the SQL statement executed by the user.DIt contains the plan for the SQL statement executed by the user and the bind variables used with it.
单选题Evaluate the following statement： Which statement is true regarding the evaluation of rows returned by the subquery in the INSERT statement？（）A They are evaluated by all the three WHEN clauses regardless of the results of the evaluation of any other WHEN clause.B They are evaluated by the first WHEN clause. If the condition is true， then the row would be evaluated by the subsequent WHEN clauses.C They are evaluated by the first WHEN clause. If the condition is false， then the row would be evaluated by the subsequent WHEN clauses.D The INSERT statement would give an error because the ELSE clause is not present for support in case none of the WHEN clauses are true.