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NEW QUESTION: 1
Which of the following is not an audit procedure that the independent auditor would perform concerning
litigation, claims, and assessments?
A. Confirm directly with the client's lawyer that all claims have been recorded in the financial statements.
B. Inquire of and discuss with management the controls adopted for identifying, evaluating, and
accounting for litigation, claims, and assessments.
C. Obtain from management a description and evaluation of litigation, claims, and assessments existing at
the balance sheet date.
D. Obtain assurance from management that it has disclosed all unasserted claims that the lawyer has
advised are probable of assertion and must be disclosed.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The independent auditor would not confirm directly with the client's lawyer that all
claims have been recorded in the financial statements. Management has the responsibility to include all
claims in the financial statements, not the lawyers. The purpose of a legal letter is to obtain outside
corroboration of the information furnished by management concerning litigation, claims, and assessments.
Choice "A" is incorrect. The auditor should obtain assurance from management that it has disclosed all
unasserted claims that the lawyer has advised are probable of assertion and must be disclosed.
Choice "C" is incorrect. The auditor should inquire of and discuss with management the controls adopted
for identifying, evaluating, and accounting for litigation, claims, and assessments.
Choice "D" is incorrect. The auditor should obtain from management a description and evaluation of
litigation, claims, and assessments existing at the balance sheet date.

NEW QUESTION: 2
Which statement is true regarding external tables?
A. The data and metadata for an external table are stored outside the database.
B. The CREATE TABLE AS SELECT statement can be used to upload data into regular table in the database from an external table.
C. ORACLE_LOADER and ORACLE_DATAPUMP have exactly the same functionality when used with an external table.
D. The default REJECT LIMIT for external tables is UNLIMITED.
Answer: B
Explanation:
Explanation
References:
https://docs.oracle.com/cd/B28359_01/server.111/b28310/tables013.htm

NEW QUESTION: 3
A customer uses Tivoli Storage Manager (TSM) with a large DS5000 disk pool and a TS3500 Library with a few LTO-4 drives for their backup. All tape drives and disk pools are fully utilized. The backups of their big SAN-based database servers are critical and exceed the customer's backup window.
What should the sales specialist recommend to speed up database backup for the most significant impact?
A. Add additional LTO-6 drives to the TS3500 and offer LAN free clients for TSM
B. Replace the disk pool with a Storwize V7000 for higher performance
C. Move the databases to a faster FC storage (e.g. Storwize V7000)
D. Enlarge the current disk pool with EXP5000 and offer LAN free clients for TSM
Answer: D