OGBA-101 Practice Questions

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NEW QUESTION: 1
Which of the following statements is correct concerning materiality in a financial statement audit?
A. The auditor's materiality judgments generally involve quantitative, but not qualitative, considerations.
B. If the materiality amount used in evaluating audit findings increases from the amount used in planning,
the auditor should apply additional substantive tests.
C. Materiality levels are generally considered in terms of the smallest aggregate level of misstatement that
could be considered material to any one of the financial statements.
D. Analytical procedures performed during an audit's review stage usually decrease materiality levels.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Because the financial statements are interrelated, materiality levels are generally
considered in terms of the smallest level of misstatement that could be material to any one of the financial
statements.
Choice "A" is incorrect. Analytical procedures are performed during an audit's review stage to evaluate the
overall financial statement presentation and to assess the conclusions reached. They generally would not
result in a change in materiality levels.
Choice "B" is incorrect. If the materiality amount used in evaluating audit findings increases from the
amount used in planning, the auditor should consider whether the audit plan needs to be modified.
Typically, an increase in materiality levels would result in a decrease in audit risk, which would result in
less substantive testing, not more.
Choice "C" is incorrect. Qualitative considerations may lead to situations in which misstatements that do
not exceed materiality limits are still likely to influence the economic decisions of users. In such cases, an
otherwise immaterial misstatement is deemed to be material.

NEW QUESTION: 2
10台のMicrosoft SQL Server 2016サーバーがあります。
DW1という名前の管理データウェアハウスを展開します。サーバーからすべてのパフォーマンスデータを収集するようにDW1を構成します。
SV1という名前のSQLサーバーにデータコレクターを構成します。
DW1でデータウェアハウスを照会したところ、SV1からのデータが利用できないことがわかりました。
DW1を照会するときに、SV1からのパフォーマンスデータを確認できることを確認する必要があります。
あなたは何をするべきか？
A. DW1でmsdb.sp_syscollector_enable_collectorストアドプロシージャを実行します。
B. DW1でSQL Serverエージェントサービスを開始してください。
C. SV1でmsdb.sp_syscollector_set_warehouse_connection_userストアドプロシージャを実行します。
D. SV1でSQL Server Agentサービスを起動します。
Answer: A
Explanation:
Explanation
sp_syscollector_enable_collector enables the data collector.
References:
https://docs.microsoft.com/en-us/sql/relational-databases/system-stored-procedures/sp-syscollector-enable-collec

NEW QUESTION: 3
Mit dem Programm Generieren speichertypspezifischer Netzwerke können Sie speicherartspezifische Netzwerke für die Berechnung der Fahrstrecke in Extended Warehouse Management automatisch generieren.
Wählen Sie im Bild SAP Easy Access Extended Warehouse Management - Einstellungen -> Reisedistanzberechnung -> Netzwerk generieren. Die Kanten für die auf diese Weise erzeugten Gänge haben die folgenden Eigenschaften. Auf diese Frage gibt es 3 richtige Antworten.
A. Wenn sich nur Lagerplätze auf einer Seite des Ganges befinden, liegen die Kanten eine halbe Behältertiefe vom Gang entfernt
B. Kanten werden nur für Gänge mit einem Lagerplatz erstellt
C. Wenn sich Lagerplätze auf beiden Seiten des Ganges befinden, befinden sich die Kanten in der Mitte des Ganges
D. Kanten können nur in eine Richtung geführt werden
E. Die Kanten beginnen und enden außerhalb des Ganges (eine halbe Behältertiefe).
Answer: A,C,E

NEW QUESTION: 4
Which business rules are used in the consolidation monitor? (Choose three)
A. US eliminations
B. Currency translation
C. Account-based calculations
D. Global definitions
E. Eliminations and adjustments
Answer: B,D,E