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NEW QUESTION: 1
Which option for PROC COMPARE will list all observations and variables found in only one of the two data sets being compared?
A. OUTDIFF
B. LISTALL
C. OUTALL
D. ALLOBS
Answer: B

NEW QUESTION: 2
An engineer conducts failover testing. When a physical link is disconnected to simulate a port failure, data can still be written to the volume. This occurs even in legacy port mode.
What must be configured on the host for this to occur?
A. Jumbo Frames
B. Multipath 10
C. Data Center Bridging
D. Flow Control
Answer: B

NEW QUESTION: 3
クエリのWHERE句で指定された内部結合について正しい説明はどれですか。
A. 結合列で定義された主キー制約と外部キー制約が必要です。
B. 等結合および非等結合条件に適用されます。
C. 結合されるすべてのテーブルで列名が同じである必要があります。
D. 等結合条件にのみ適用されます。
Answer: B

NEW QUESTION: 4
In the first audit of a client, an auditor was not able to gather sufficient evidence about the consistent
application of accounting principles between the current and prior year, as well as the amounts of assets
or liabilities at the beginning of the current year. This was due to the client's record retention policies. If the
amounts in question could materially affect current operating results, the auditor would:
A. Be unable to express an opinion on the current year's results of operations and cash flows.
B. Specifically state that the financial statements are not comparable to the prior year due to an
uncertainty.
C. Express a qualified opinion on the financial statements because of a client-imposed scope limitation.
D. Withdraw from the engagement and refuse to be associated with the financial statements.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Since the auditor was unable to gather sufficient evidence on the beginning balances
of the balance sheet accounts, the auditor would be unable to express an opinion on the current year's
results of operations and cash flows. The auditor could express an opinion on the statement of financial
position.
Choice "B" is incorrect. Since the scope limitation could have a pervasive effect on the financial statements
(affecting all assets and liabilities), a disclaimer of opinion (and not merely a qualified opinion) is required
on the income statement and statement of cash flows. An opinion may be expressed on the year-end
statement of financial position.
Choice "C" is incorrect. The auditor does not need to withdraw from the engagement and refuse to be
associated with the financial statements.
Choice "D" is incorrect. An uncertainty does not exist. The auditor can express an opinion on one of the
financial statements.