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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. A flowchart or narrative of the information system relevant to financial reporting describing the
recording and classification of transactions for financial reporting.
B. A planning memorandum establishing the timing of the audit procedures and coordinating the
assistance of entity personnel.
C. An internal control questionnaire identifying controls that assure specific objectives will be achieved.
D. An audit plan setting forth in detail the procedures necessary to accomplish the engagement's
objectives.
Answer: D
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 sql_trace parameter is set to false.
B. The statistics_level parameter is set to basic.
C. The event parameter was not set.
D. Enterprise Manager was not used.
E. The t:kid_statistics parameter is set to false.
Answer: B
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. False
B. True
Answer: B
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