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NEW QUESTION: 1
Typically Pareto diagrams are used for which of the following reasons?
I. To display the significant few categories.
II. To compliment attribute data charting.
III. To eliminate insignificant categories.
IV. To focus attention in priority order.
A. I, II, III and IV
B. II, III and IV only
C. I and III only
D. I, II and III only
Answer: A

NEW QUESTION: 2
Salesという名前のテーブルを持つMicrosoft SQL Serverデータベースがあります。 このテーブルはデータの取得に使用され、営業時間外に更新されます。
次のTransact-SQLステートメントを実行します。

文の実行計画を分析します。 （展示ボタンをクリック）。

パフォーマンスを最適化するインデックスを追加する必要があります。
Transact-SQLステートメントをどのように完成させるべきですか？

Answer:
Explanation:

Explanation

Box 1:
Specifying the order in which key values are stored in an index is useful when queries referencing the table have ORDER BY clauses that specify different directions for the key column or columns in that index. In these cases, the index can remove the need for a SORT operator in the query plan; therefore, this makes the query more efficient.
The Database Engine can move equally efficiently in either direction. An index defined as (RejectedQty DESC, ProductID ASC) can still be used for a query in which the sort direction of the columns in the ORDER BY clause are reversed. For example, a query with the ORDER BY clause ORDER BY RejectedQty ASC, ProductID DESC can use the index.
Box 2:
You can include nonkey columns in a nonclustered index to avoid exceeding the current index size limitations of a maximum of 16 key columns and a maximum index key size of 900 bytes. The Database Engine does not consider nonkey columns when calculating the number of index key columns or index key size.
References: https://technet.microsoft.com/en-us/library/jj835095(v=sql.110).aspx

NEW QUESTION: 3
Which of the following matters would an auditor most likely communicate to those charged with
governance?
A. The level of responsibility assumed by management for the preparation of the financial statements.
B. A list of negative trends that may lead to working capital deficiencies and adverse financial ratios.
C. Difficulties encountered in achieving a satisfactory response rate from the entity's customers in
confirming accounts receivables.
D. The effects of significant accounting policies adopted by management in emerging areas for which
there is no authoritative guidance.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor should communicate the initial selection of, and changes in, significant
accounting policies to those charged with governance.
Choice "A" is incorrect. Negative trends and adverse financial ratios are evaluated by an auditor when
considering an entity's ability to continue as a going concern. These trends and ratios are not required to
be communicated to those charged with governance.
Choice "B" is incorrect. The auditor's communications to those charged with governance include the level
of responsibility that the auditor is assuming regarding matters of interest to those charged with
governance, not the level of responsibility assumed by management.
Choice "C" is incorrect. The auditor is required to inform the audit committee about difficulties encountered
with management during the audit. Difficulties encountered in achieving a satisfactory response rate from
the entity's customers in confirming accounts receivables generally would not be communicated to those
charged with governance, since such difficulties are not related to management.