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NEW QUESTION: 1
Under which of the following circumstances would a disclaimer of opinion not be appropriate?
A. The financial statements fail to contain adequate disclosure of related party transactions.
B. The client refuses to permit its attorney to furnish information requested in a letter of audit inquiry.
C. The auditor is engaged after fiscal year-end and is unable to observe physical inventories or apply
alternative procedures to verify their balances.
D. The auditor is unable to determine the amounts associated with illegal acts committed by the client's
management.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The failure of the financial statements to contain adequate disclosure of related party
transactions, or other required disclosures, would result in a qualified or adverse opinion, not a disclaimer
of opinion.
Choice "B" is incorrect. A client's refusal to permit its attorney to furnish information requested in a letter of
audit inquiry would generally result in a disclaimer of opinion.
Choice "C" is incorrect. The auditor's inability to observe physical inventories or apply alternative
procedures to verify their balances could result in a disclaimer.
Choice "D" is incorrect. The auditor's inability to determine the amounts associated with illegal acts
committed by the client's management could result in a disclaimer.

NEW QUESTION: 2
Which two database operations can be performed at the MOUNT stage of database startup? (Choose two.)
A. configuring the database in ARCHIVELOG mode
B. dropping the database user
C. renaming of control files
D. renaming of data files
E. multiplexing of control files
Answer: A,D

NEW QUESTION: 3
Limits for resource utilization can be set at different levels within a cloud environment to ensure that no particular entity can consume a level of resources that impacts other cloud customers.
Which of the following is NOT a unit covered by limits?
A. Service
B. Hypervisor
C. Virtual machine
D. Cloud customer
Answer: B
Explanation:
The hypervisor level, as a backend cloud infrastructure component, is not a unit where limits may be applied to control resource utilization. Limits can be placed at the service, virtual machine, and cloud customer levels within a cloud environment.