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NEW QUESTION: 1
리드는 무엇을 식별할 수 있습니까?
정답을 선택하십시오.
A. 공급 업체
B. 송장
C. 잠재 고객
D. 원료
Answer: C

NEW QUESTION: 2
The first DROP operation is performed on PRODUCTS table using this command:
DROP TABLE products PURGE;
Then a FLASHBACK operation is performed using this command:
FLASHBACK TABLE products TO BEFORE DROP;
Which is true about the result of the FLASHBACK command?
A. It recovers the table structure and data but not the related indexes.
B. It is not possible to recover the table structure, data, or the related indexes.
C. It recovers the table structure, data, and the indexes.
D. It recovers only the table structure.
Answer: B
Explanation:
https://docs.oracle.com/cd/B19306_01/server.102/b14200/statements_9003.htm

NEW QUESTION: 3
Which of the following procedures would an auditor ordinarily perform during the review of subsequent
events?
A. Analyze related party transactions to discover possible irregularities.
B. Investigate significant deficiencies in internal control previously communicated to the client.
C. Review the cut-off bank statements for the period after the year-end.
D. Inquire of the client's legal counsel concerning litigation.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. An auditor would most likely obtain a letter from the entity's legal counsel describing
any pending litigation, unasserted claims, or loss contingencies, to obtain evidence that might impact the
year-end financial statements.
Choice "A" is incorrect. Reviewing cut-off bank statements for the period after year-end generally is
performed to evaluate the year-end cash balance, not to identify subsequent events.
Choice "C" is incorrect. Investigating significant deficiencies in internal control previously communicated to
the client would be a procedure performed as part of the planning process and would provide the auditor
with information regarding the internal control structure, not subsequent events.
Choice "D" is incorrect. Analyzing related party transactions to discover possible irregularities generally is
performed to evaluate financial statement disclosure, not to identify subsequent events.

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