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NEW QUESTION: 1
Which CREATE TABLE statement is valid?
A. CREATE TABLE ord_details
(ord_no NUMBER(2) PRIMARY KEY,
item_no NUMBER(3) PRIMARY KEY,
ord_date DATE NOT NULL);
B. CREATE TABLE ord_details
(ord_no NUMBER(2),
item_no NUMBER(3),
ord_date DATE DEFAULT SYSDATE NOT NULL),
CONSTRAINT ord_pk PRIMARY KEY (ord_no,item_no));
C. CREATE TABLE ord_details
(ord_no NUMBER(2),
item_no NUMBER(3),
ord_date DATE DEFAULT NOT NULL),
CONSTRAINT ord_uq UNIQUE (ord_no),
CONSTRAINT ord_pk PRIMARY KEY (ord_no));
D. CREATE TABLE ord_details
(ord_no NUMBER(2) UNIQUE, NOT NULL,
item_no NUMBER(3),
ord_date DATE DEFAULT SYSDATE NOT NULL);
Answer: B

NEW QUESTION: 2
Before reporting on the financial statements of a U.S. entity that have been prepared in conformity with
another country's accounting principles, an auditor practicing in the U.S. should:
A. Understand the accounting principles generally accepted in the other country.
B. Notify management that the auditor is required to disclaim an opinion on the financial statements.
C. Be certified by the appropriate auditing or accountancy board of the other country.
D. Receive a waiver from the auditor's state board of accountancy to perform the engagement.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Before reporting on the financial statements of a U.S. entity that have been prepared
in conformity with another country's accounting principles, the auditor practicing in the U.S. should
understand the accounting principles generally accepted in the other country.
Choice "B" is incorrect. The auditor practicing in the U.S. would be able to report on the financial
statements of the U.S. entity without obtaining certification in the other country.
Choice "C" is incorrect. The auditor need not disclaim an opinion on the financial statements prepared in
conformity with another country's accounting principles.
Choice "D" is incorrect. A waiver to perform the engagement is not necessary.

NEW QUESTION: 3
What are three benefits of using ASM? (Choose three.)
A. Software RAID-1 data redundancy with double or triple mirrors
B. Ease of disk administration and maintenance
C. Automatic recovery of failed disks
D. Load balancing across physical disks
Answer: A,B,D