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NEW QUESTION: 1
Which of the following statements reflects an auditor's responsibility for detecting errors and fraud?
A. An auditor is not responsible for detecting errors and fraud unless the application of GAAS would result
in such detection.
B. An auditor should plan the audit to detect errors and fraud that are caused by departures from GAAP.
C. An auditor should design the audit to provide reasonable assurance of detecting errors and fraud that
are material to the financial statements.
D. An auditor is responsible for detecting employee errors and fraud, but not for discovering fraud
involving employee collusion or management override.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor should assess the risk that errors and fraud may cause the financial
statements to contain a material misstatement. Based on that assessment, the auditor should design the
audit to provide reasonable assurance of detecting material errors and fraud.
Choice "A" is incorrect. An auditor is responsible for designing the audit to provide reasonable assurance
of detecting material misstatement. This responsibility is the same regardless of the cause of the
misstatement. The presence of employee collusion or management override does not change the auditor's
responsibility, although it might explain why a properly planned and executed audit did not result in the
discovery of material fraud.
Choice "B" is incorrect. The audit should be designed to detect material errors and fraud, regardless of the
cause.
Choice "C" is incorrect. The auditor is not "responsible for detecting errors and fraud," but is responsible
for designing the audit to provide reasonable assurance of detecting material misstatement, whether due
to errors or fraud. Note that the auditor's responsibility relates to the design and execution of the audit, and
that even an audit performed in accordance with GAAS may miss a material misstatement.

NEW QUESTION: 2
Which two statements are true concerning the installation of Oracle Grid Infrastructure 12c when using a Standard Cluster? (Choose two.)
A. The Grid Infrastructure Management Repository is only required when using ASM.
B. Normal Redundancy ASM Disk Groups used for Clusterware flies will contain three voting files regardless of the number of failgroups.
C. The Clusterware binaries may be installed without installing ASM binaries.
D. Specifying the use of Grid Naming Service is optional.
E. High Redundancy ASM Disk Groups used for Clusterware files will contain two OCRs.
Answer: B,C

NEW QUESTION: 3
A developer wants to populate a data extension with the date of the most recent click for each subscriber. Which query would accomplish this?
A. SELECT c.SubscriberKey, MAX(c.eventDate) AS eventDate FROM _Click c GROUP BY c.SubscriberKey
B. SELECT TOP 1 c.SubscriberKey, c.eventDate FROM _Click c ORDER BY c.eventDate DESC
C. SELECT c.SubscriberKey, c.eventDate FROM _Click c WHERE c.IsUnique = 1
D. SELECT c.SubscriberKey, MIN (c.eventDate) AS eventDate FROM _Click c GROUP BY c.SubscriberKey
Answer: A