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NEW QUESTION: 1
You use a Microsoft Azure SQL database as a data warehouse. The database is in the Standard service tier and has 400 elastic database throughput units (eDTUs).
You load data to the database by using Azure Data Factory.
You need to reduce the amount of time it takes to load the data.
Solution: You move the database to a Basic database pool that has 1,600 eDTUs.
Does the solution meet the goal?
A. No
B. Yes
Answer: A
Explanation:
Explanation
We need the use of a Standard database pool.

NEW QUESTION: 2
Which of the following circumstances most likely would cause an auditor to consider whether material
misstatements exist in an entity's financial statements?
A. Differences are discovered during the client's annual physical inventory count.
B. Clerical errors are listed on a monthly computer-generated exception report.
C. Significant deficiencies in internal control previously communicated have not been corrected.
D. Supporting records that should be readily available are frequently not produced when requested.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Supporting records that should be readily available but are frequently not produced
when requested would cause an auditor to consider whether material misstatements exist.
Choice "B" is incorrect. Failure to correct significant deficiencies in internal control may represent a
conscious decision by management to accept that degree of risk because of cost or other considerations.
Although this is a fraud risk factor, the auditor is more likely to be concerned about missing audit
evidence.
Choice "C" is incorrect. Clerical errors listed on a monthly computer-generated exception report would be a
control over data processing that would tend to minimize the risk of material misstatement.
Choice "D" is incorrect. Differences being discovered during the client's annual physical inventory count is
a common occurrence at most companies and would not necessarily indicate that a material misstatement
exists.

NEW QUESTION: 3
다른 감사 자의 작업 문서 사용을 고려하는 IS 감사자는 다음을 수행해야 합니다.
A. 피 감사인이 이 워크 북의 주요 문제에 동의하는지 확인
B. 다른 감사 자의 작업에 거의 의존하지 않음
C. 워크 페이퍼가 지난 달에 완료되었는지 확인
D. 워크 페이퍼의 적절성과 충분 성 고려
Answer: D