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NEW QUESTION: 1
When planning a sample for a substantive test of details, an auditor should consider tolerable
misstatement for the sample. This consideration should:
A. Be related to preliminary judgments about materiality levels.
B. Not be changed during the audit process.
C. Be related to the auditor's business risk.
D. Not be adjusted for qualitative factors.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Tolerable misstatement is the maximum monetary misstatement in an account
balance that may exist without causing the financial statements to be materially misstated. Tolerable
misstatement is a planning concept related to the auditor's preliminary judgments about materiality levels.
Choice "A" is incorrect. The auditor's overall business risk is not related to the tolerable misstatement used
in planning a sample for a substantive test of details.
Choice "B" is incorrect. The tolerable misstatement should be adjusted for both qualitative and quantitative
factors.
Choice "D" is incorrect. The auditor should modify his or her consideration of tolerable misstatement if,
during the audit process, information used to determine the initial level of tolerable misstatement changes.

NEW QUESTION: 2
You are designing a SQL Server Integration Services (SSIS) package. The package moves order-related data to a staging table named Order. Every night the staging data is truncated and then all the recent orders from the online store database are inserted into the staging table.
Your package must meet the following requirements:
*If the truncate operation fails, the package execution must stop and report an error.
*If the Data Flow task that moves the data to the staging table fails, the entire refresh operation must be rolled back.
*For auditing purposes, a log entry must be entered in a SQL log table after each execution of the Data Flow task.
The TransactionOption property for the package is set to Required.
You need to design the package to meet the requirements.
How should you design the control flow for the package? (To answer, drag the appropriate setting from the list of settings to the correct location or locations in the answer area.)

Answer:
Explanation:

Explanation

References:
http://msdn.microsoft.com/en-us/library/ms137690.aspx
http://msdn.microsoft.com/en-us/library/ms141144.aspx

NEW QUESTION: 3
Worum geht es bei IT Governance?
A. Reduzierung der Gesamtkosten für die Bereitstellung von Diensten für das Unternehmen
B. Sicherstellen, dass IT-Prozesse die Strategien und Ziele des Unternehmens unterstützen
C. Sicherstellen, dass die in Service Level Agreements (SLAs) dokumentierten Ziele erreicht werden
D. Messung und Verbesserung der Effizienz und Effektivität von IT-Prozessen
Answer: B