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NEW QUESTION: 1
When using confirmations to provide evidence about the completeness assertion for accounts payable, the
appropriate population most likely would be:
A. Payees of checks drawn in the month after the year-end.
B. Vendors with whom the entity has previously done business.
C. Amounts recorded in the accounts payable subsidiary ledger.
D. Invoices filed in the entity's open invoice file.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. When testing the completeness assertion for accounts payable, the appropriate
population would be a list of vendors with whom the entity has previously done business.
Choice "B" is incorrect. Confirming amounts recorded would test the existence assertion, rather than
completeness.
Choice "C" is incorrect. Checks drawn in the subsequent period represent only a subset of the client's
vendor listing. (It would not include liabilities that have not yet been paid). In obtaining information about
the completeness assertion, the auditor is concerned with determining whether liabilities exist which are
not reflected in the client's financial statements.
Choice "D" is incorrect. The invoices filed in the entity's open invoice file would provide only a subset of the
client's vendor listing. (It would not include liabilities for which the invoice had not yet been received.) In
obtaining information about the completeness assertion, the auditor is concerned with determining whether
liabilities exist which are not reflected in the client's financial statements.

NEW QUESTION: 2
次のコマンドを実行します。
CREATE TABLE Customers（customer_id INTEGER、customer_name VARCHAR2（20））TNSERT INTO Customers VALUES（1、 'Customer 1'）; SAVEPOTNT post_insert; INSERT INTO Customers VALUES（2、 'Customer 2'）;
(TODO)
顧客からCOUNT（*）を選択します。
独立して使用される2つで<todo>を置き換えることができるため、クエリは1を返しますか
A. ROLLBACK,"
B. ROLLBACK TO SAVEPOINT post_insert;
C. ROLLBACK TO post_insert;
D. COMMIT TO SAVEPOINT post_insert;
E. commit;
Answer: B,C

NEW QUESTION: 3
You use Microsoft Visual Studio 2010 and Microsoft .NET Framework 4.0 to create an application.
The application uses the ADO.NET Entity Framework to model entities.
You need to ensure that the model and mapping files are not deployed as application resources. What
should you do?
A. Modify the connection string in the application's .config file to refer to the absolute physical path to the .edmx file.
B. Set the value of the .edmx file's Build Action property to Copy to Output.
C. Modify the connection string in the application's .config file to refer to the relative path to the .edmx file.
D. Set the value of the .edmx file's Metadata Artifact Processing property to Copy to Output Directory.
Answer: D