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NEW QUESTION: 1
You create a database table named FactSales by running the following Transact-SQL statements:

You must optimize the indexes without making changes to the ix_FactSales_EmployeeKey index.
You need to implement a columnstore index for the table.
How should you complete the Transact-SQL code? To answer, select the appropriate Transact-SQL segments in the answer area.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

NEW QUESTION: 2

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

NEW QUESTION: 3
In which of the following situations would a principal auditor least likely make reference to another auditor
who audited a subsidiary of the entity?
A. The financial statements audited by the other auditor are material to the consolidated financial
statements covered by the principal auditor's opinion.
B. The principal auditor finds it impracticable to review the other auditor's work or otherwise be satisfied
as to the other auditor's work.
C. The principal auditor is unable to be satisfied as to the independence and professional reputation of the
other auditor.
D. The other auditor was retained by the principal auditor and the work was performed under the principal
auditor's guidance and control.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. When the principal auditor assumes responsibility for the other auditor's work, the
principal auditor would not mention the other auditor in his audit report (opinion). The principal auditor
would generally assume responsibility after reviewing the audit documentation of the other auditor and
performing supplemental audit tests, or by reputation, e.g., if the other auditor is a correspondent (foreign)
firm in which the principal auditor has developed confidence.
Choices "B" and "C" are incorrect. When the principal auditor finds it impractical to review the other
auditor's work, or when the FS audited by the other auditor are material, it is more likely that the principal
auditor will divide responsibility and make reference to the other auditor.
Choice "D" is incorrect. The principal auditor should always make inquiries regarding the independence
and professional reputation of the other auditor. Inability to become satisfied in this regard would constitute
a scope limitation, resulting in a qualified opinion or disclaimer of opinion. In either of these scenarios, it is
likely that the other auditor would be mentioned within an explanatory paragraph.

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