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NEW QUESTION: 1
A purpose of a management representation letter is to reduce:
A. The scope of an auditor's procedures concerning related party transactions and subsequent events.
B. Audit risk to an aggregate level of misstatement that could be considered material.
C. An auditor's responsibility to detect material misstatements only to the extent that the letter is relied on.
D. The possibility of a misunderstanding concerning management's responsibility for the financial
statements.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A purpose of a management representation letter is to reduce the possibility of a
misunderstanding concerning management's responsibility for the financial statements. The first
representation made in the letter states "we are responsible for the fair presentation in the financial
statements of financial position, results of operations and cash flows in conformity with GAAP."
Choice "A" is incorrect. The management representation letter confirms oral representations made by
management but does not have an effect on audit risk.
Choice "B" is incorrect. The management letter is important audit evidence but it does not reduce the
auditor's responsibility to detect material misstatements.
Choice "D" is incorrect. The management letter is important audit evidence but it does not reduce the
scope of an auditor's procedures concerning related party transactions and subsequent events (or any
other generally accepted audit procedure).
NEW QUESTION: 2
You need to use SQL Server Management Studio (SSMS) to make the SSAS databases available for application testing.
What should you do?
A. Script the databases as a Create script to a new window and then execute the script on SSAS01.
B. Detach the SSAS databases from the SSASCluster, and then attach them to SSAS01.
C. Use the Import/Export Wizard to copy the databases from the production server to the development server.
D. Restore the SSAS databases from the latest backup to SSAS01.
Answer: D
NEW QUESTION: 3
The traditional IT infrastructure architecture has been unable to support the efficient operation of enterprises. It urgently calls for the arrival of structural changes. Which is not the main reason?
A. The speed is too slow
B. Critical application performance is limited by IO bottlenecks
C. Business is slow and lifecycle management is complex
D. TCO remains high
Answer: A
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