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NEW QUESTION: 1
In using the work of a specialist, an auditor referred to the specialist's findings in the auditor's report. This
would be an appropriate reporting practice if the:
A. Client is not familiar with the professional certification, personal reputation, or particular competence of
the specialist.
B. Auditor, as a result of the specialist's findings, adds an explanatory paragraph emphasizing a matter
regarding the financial statements.
C. Auditor understands the form and content of the specialist's findings in relation to the representations in
the financial statements.
D. Auditor, as a result of the specialist's findings, decides to indicate a division of responsibility with the
specialist.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When expressing an unqualified opinion, the auditor generally will not refer to the
work or findings of a specialist. The auditor may, however, make reference to a specialist in an explanatory
paragraph if such a reference will facilitate understanding of the explanatory paragraph or of the departure
from an unqualified opinion.
Choice "A" is incorrect. Lack of client familiarity with the specialist does not affect the auditor's report. Also,
it is the auditor (not the client) who must be satisfied regarding the specialist's qualifications.
Choice "C" is incorrect. The auditor must understand the form and content of the specialist's findings in
relation to the representations in the financial statements to be able to review the specialist's work.
However, this does not affect whether or not the auditor refers to the specialist in the auditor's report.
Choice "D" is incorrect. An auditor should not divide responsibility for the audit with a specialist. Further,
making reference to the specialist in an unmodified unqualified report generally is inappropriate.

NEW QUESTION: 2
Payment program handles both incoming and outgoing payments
A. true
B. false
Answer: A

NEW QUESTION: 3
Examine the commands executed in the root container of your multitenant container database (CDB) that has multiple pluggable databases (PDBs):
SQL> CREATE USER c##a_admin IDENTIFIED BY orcl123;
SQL> CREATE ROLE c##role1 CONTAINER=ALL;
SQL> GRANT CREATE VIEW TO C##roleI CONTAINER=ALL;
SQL> GRANT c##role1 TO c##a_admin CONTAINER=ALL;
SQL> REVOKE c##role1 FROM c##a_admin;
What is the result of the revoke command?
A. It fails and reports an error because the container=all clause is not used.
B. It executes successfully and the c##rocl1 role is revoked from the c##a_admin user in the root database and all the PDBs.
C. It executes successfully and the c##role1 role is revoked from the c##a_admin user only in the root container.
D. It fails and reports an error because the comtainer=current clause is not used.
Answer: A
Explanation:
Explanation
SQL> REVOKE c##role1 FROM c##a_admin; REVOKE c##role1 FROM c##a_admin * ERROR at line 1:
ORA - 01951: ROLE 'C##ROLE1' not granted to 'C##A_ADMIN' SQL> REVOKE c##role1 FROM c##a_admin CONTAINER=ALL; Revoke succeeded. SQL> This CREATE USER c##a_admin IDENTIFIED BY orcl123; will create common user event container is not specified.

NEW QUESTION: 4
A network administrator has configured all required settings for the Smart Call Home feature in Cisco UCS.
What must be done next?
A. Generate a fault to initiate a message that will start the registration process.
B. The system automatically starts the registration process and no further action is required.
C. Send a system inventory message to start the registration process.
D. Open a TAC case to verify contract information and start the registration process.
Answer: C