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NEW QUESTION: 1
For which of the following judgments may an independent auditor share responsibility with an entity's
internal auditor who is assessed to be both competent and objective?

A. Option A
B. Option D
C. Option B
D. Option C
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Because the auditor has the ultimate responsibility to express an opinion on the
financial statements, judgments about assessments of risk, the materiality of misstatements, the
sufficiency of tests performed, the evaluation of significant accounting estimates, and other matters
affecting the auditor's report should always be those of the auditor.
Choices "A", "B", and "D" are incorrect, based on the above explanation.

NEW QUESTION: 2

A. Option A
B. Option F
C. Option D
D. Option B
E. Option E
F. Option C
Answer: B

NEW QUESTION: 3
You execute the following code:

You create a nonclustered index named IX_CustomerName on the CustomerName column.
You execute the following query:

You need to reduce the amount of time it takes to execute the query.
What should you do?
A. Partition the table and use the CustomerName column for the partition scheme.
B. Replace LEFT(CustomerName ,1) = 'a' with CustomerName LIKE 'a%'.
C. Replace LEFT(CustomerName ,1) = 'a' with SUBSTRING(CustomerName ,1,1) - 'a'.
D. Replace IX_CustomerName with a clustered index.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
http://msdn.microsoft.com/en-us/library/ms179859.aspx
http://msdn.microsoft.com/en-us/library/ms187748.aspx