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NEW QUESTION: 1
Ein kürzlich ernannter Projektmanager steht in ständigem Konflikt mit einem Senior Manager. Da dies für das Team nicht ideal ist, möchte der Projektmanager dies lösen.
Was soll der Projektmanager tun?
A. Lassen Sie sich von anderen Projektmanagern beraten
B. Fordern Sie geplante persönliche Treffen mit dem Senior Manager an
C. Eskalieren Sie das Problem an den Projektsponsor
D. Bitten Sie einen neutralen Mediator um Hilfe
Answer: B

NEW QUESTION: 2
The auditor should obtain sufficient knowledge of the client's information and communication system
relevant to financial reporting to understand all of the following, except
A. Control activities related to each account balance, transaction class, and disclosure component in the
financial statements or to every assertion relevant to them.
B. The financial reporting process, including development of significant accounting estimates and
inclusion of appropriate disclosures.
C. The means the entity uses to communicate roles, responsibilities, and significant matters relating to
financial reporting.
D. Classes of transactions in the entity's operations that are significant to the financial statements, and
how those transactions are processed, from initiation to inclusion in the financial statements.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Ordinarily, audit planning does not require an understanding of the control activities
related to each account balance, transaction class, and disclosure component in the FS or to every
assertion relevant to them.
Choice "A" is incorrect. The auditor is required to understand significant classes of transactions and how
they are processed.
Choice "B" is incorrect. The auditor is required to understand the financial reporting process.
Choice "C" is incorrect. The auditor is required to understand the methods used by the entity to
communicate matters relevant to financial reporting.

NEW QUESTION: 3

A. CREATE SEQUENCE CustomerSequence AS int
START WITH 0
INCREMENT BY 1
MINVALUE 1
MAXVALUE 100
UPDATE Customers SET PartitionNumber = NEXT VALUE FOR CustomerSequence
DROP SEQUENCE CustomerSequence
B. CREATE SEQUENCE CustomerSequence AS int
START WITH 1
INCREMENT BY 1
MINVALUE 1
MAXVALUE 100
CYCLE
UPDATE Customers SET PartitionNumber = NEXT VALUE FOR CustomerSequence
DROP SEQUENCE CustomerSequence
C. CREATE SEQUENCE CustomerSequence AS int
START WITH 1
INCREMENT BY 1
MINVALUE 1
MAXVALUE 100
UPDATE Customers SET PartitionNumber = NEXT VALUE FOR CustomerSequence + 1
DROP SEQUENCE CustomerSequence
D. CREATE SEQUENCE CustomerSequence AS int
START WITH 1
INCREMENT BY 1
MINVALUE 0
MAXVALUE 100
CYCLE
UPTATE Customers SET PartitionNumber = NEXT VALUE FOR CustomerSequence
DROP SEQUENCE CustomerSequence
Answer: B
Explanation:
Reference: http://msdn.microsoft.com/en-us/library/ff878091.aspx