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NEW QUESTION: 1
An auditor's engagement letter most likely would include:
A. A request for permission to contact the client's lawyer for assistance in identifying litigation, claims, and
assessments.
B. Management's acknowledgment of its responsibility for maintaining effective internal control.
C. The auditor's preliminary assessment of the risk factors relating to misstatements arising from
fraudulent financial reporting.
D. A reminder that management is responsible for illegal acts committed by employees.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An understanding with the client should be established regarding management's
responsibilities, which include establishing and maintaining effective internal control over financial
reporting. This is generally documented in an engagement letter.
Choice "B" is incorrect. During the planning process, the auditor must document evidence of the
assessment of the risk of material misstatement due to fraud. This information would be included in the
audit documentation, not in the engagement letter.
Choice "C" is incorrect. Management is not responsible for illegal acts committed by employees, and
therefore the engagement letter would not include such a statement.
Choice "D" is incorrect. The auditor generally does not contact the client's lawyer directly; rather, a letter is
sent from management to the lawyer requesting corroboration of information related to litigation, claims,
and assessments. The engagement letter therefore would not include a request for permission to contact
the attorney.
NEW QUESTION: 2
Data ONTAP uses inodes in an active file system to reference ___________.
A. disk blocks
B. qtrees
C. Snapshot copies
D. file segments
Answer: A
Explanation:
All data, whether file or block-based, resides in 4KB blocks on disk. A group of related blocks make up a file.To accommodate different file sizes, the WAFL filesystem describes each file with reference pointers calledinodes.
https://communities.netapp.com/servlet/JiveServlet/previewBody/5027-102-16953/PS%20Tech%20Note%20018%20-%20maxfiles.pdf
Topic 2, Volume B
NEW QUESTION: 3
Transformed historical flight information provided by the RemoteDataStream() method must be written to the response stream as a series of XML elements named Flight within a root element named Flights. Each Flight element has a child element named FlightName that contains the flight name that starts with the two-letter airline prefix.
You need to implement the StreamHistoricalFlights() method so that it minimizes the amount of memory allocated.
Which code segment should you use as the body of the StreamHistoricalFlights() method in the HistoricalDataLoader.es file?
A. Option B
B. Option D
C. Option A
D. Option C
Answer: B
Explanation:
Explanation
http://msdn.microsoft.com/en-us/library/system.xml.linq.xstreamingelement.aspx and
http://msdn.microsoft.com/en-us/library/bb551307.aspx