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NEW QUESTION: 1
If a client will not permit inquiry of outside legal counsel, the auditor's report ordinarily will contain a(an):
A. Unqualified opinion with a separate explanatory paragraph.
B. Disclaimer of opinion.
C. Adverse opinion.
D. Qualified opinion.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. A client's refusal to permit inquiry of outside legal counsel is a significant scope
limitation that generally will result in a disclaimer of opinion.
Choice "A" is incorrect. Adverse opinions are used when there are very material departures from GAAP,
which is not the case here.
Choice "C" is incorrect. A client's refusal to permit inquiry of outside legal counsel is a significant scope
limitation that generally will result in a disclaimer of opinion. An unqualified opinion with a separate
explanatory paragraph would not be sufficient to address this situation.
Choice "D" is incorrect. A client's refusal to permit inquiry of outside legal counsel is a significant scope
limitation that generally will result in a disclaimer of opinion. A qualified opinion would not be sufficient to
address this situation.

NEW QUESTION: 2
A company named Money Builders Inc., hires you to provide consultancy for setting up their Windows network. The company's server room will be in a highly secured environment. You are required to suggest an authentication method for it. The CFO of the company wants the server to use thumb impressions for authentication. Which of the following authentication methods will you suggest?
A. Biometrics
B. Smart card
C. Two-factor
D. Certificate
Answer: A

NEW QUESTION: 3
DRAG DROP
You have a table named HR.Employees as shown in the exhibit. (Click the exhibit button.)

You need to write a query that will change the value of the job title column to Customer
Representative for any employee who lives in Seattle and has a job title of Sales
Representative. If the employee does not have a manager defined, you must not change the title.
Which three Transact-SQL segments should you use to develop the solution? To answer, move the appropriate Transact-SQL segments from the list of Transact-SQL segments to the answer area and arrange them in the correct order.

Answer:
Explanation:

Explanation:

References: https://msdn.microsoft.com/en-us/library/ms177523.aspx

NEW QUESTION: 4
Which statement about NOT ENFORCED unique constraints is TRUE?
A. Storage requirements for a NOT ENFORCED unique constraint are no different than the storage requirements for a similar unique index
B. The query optimizer will consider a NOT ENFORCED unique constraint when selecting an optimal data access plan
C. NOT ENFORCED unique constraints can not be defined on primary key columns
D. When attempting to insert data that does not conform to a NOT ENFORCED unique constraint, a warning will be returned
Answer: C


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CCBA Exam Topics

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