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NEW QUESTION: 1
Which of the following is required documentation in an audit in accordance with generally accepted
auditing standards?
A. An audit plan setting forth in detail the procedures necessary to accomplish the engagement's
objectives.
B. A flowchart or narrative of the information system relevant to financial reporting describing the
recording and classification of transactions for financial reporting.
C. An internal control questionnaire identifying controls that assure specific objectives will be achieved.
D. A planning memorandum establishing the timing of the audit procedures and coordinating the
assistance of entity personnel.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. In an audit conducted in accordance with GAAS, the auditor must document the
audit plan, setting forth in detail the procedures necessary to accomplish the engagement's objectives.
Choice "A" is incorrect. Documentation of the auditor's understanding of the client's internal control is
required, but may take different forms. A narrative, an internal control questionnaire, a flowchart, or simply
a memorandum (for a small client) may be sufficient.
Choice "C" is incorrect. A planning memo, while recommended, is not required under GAAS.
Choice "D" is incorrect. Documentation of the auditor's understanding of the client's internal control is
required, but may take different forms: narrative, internal control questionnaire, flowchart, or simply a
memorandum (for a small client) may be sufficient. In addition, controls do not assure the achievement of
objectives.

NEW QUESTION: 2
You specified the warning and critical thresholds for a locally managed tablespace to be 60% and 70%, respectively.
From the tablespace space usage metrics, you find that the space usage has reached the specified warning threshold value, but no alerts have been generated.
What could be the reason for this?
A. The statistics_level parameter is set to basic.
B. The t:kid_statistics parameter is set to false.
C. Enterprise Manager was not used.
D. The sql_trace parameter is set to false.
E. The event parameter was not set.
Answer: A
Explanation:
Explanation
To enable the dbms_server_alert package functionality, set the statistical_level initialization parameter to TYPICAL or ALL.
http://www.dba-oracle.com/t_dbms_server_alert.htm

NEW QUESTION: 3
You cannot delete a standard report.
A. True
B. False
Answer: A