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NEW QUESTION: 1
Before issuing a report on the compilation of financial statements of a nonissuer, the accountant should:
A. Corroborate at least a sample of the assertions management has embodied in the financial
statements.
B. Inquire of the client's personnel whether the financial statements omit substantially all disclosures.
C. Read the financial statements to consider whether the financial statements are free from obvious
material errors.
D. Apply analytical procedures to selected financial data to discover any material misstatements.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Before issuing a report on the compilation of financial statements of a nonissuer, the
accountant should read the financial statements to consider whether the financial statements are free from
obvious material errors.
Choice "A" is incorrect. Application of analytical procedures is a review procedure, and is not required in a
compilation engagement.
Choice "B" is incorrect. Corroboration of a sample of management assertions is an audit procedure, and is
not required in a compilation engagement.
Choice "C" is incorrect. Inquiry is generally a review procedure; however, it should also be obvious to the
accountant if substantially all disclosures are omitted.

NEW QUESTION: 2
You want to reduce fragmentation and reclaim unused space for the SALES table but not its dependent objects. During this operation, you want to ensure the following:
i. Long-running queries are not affected.
ii. No extra space is used.
iii. Data manipulation language (DML) operations on the table succeed at all times throughout the process.
iv. Unused space is reclaimed both above and below the high water mark.
Which ALTER TABLE option would you recommend?
A. DEALLOCATE UNUSED
B. SHRINK SPACE CASCADE
C. SHRINK SPACE COMPACT
D. ROW STORE COMPRESS BASIC
Answer: C
Explanation:
References: https://docs.oracle.com/cd/B28359_01/server.111/b28310/schema003.htm

NEW QUESTION: 3

Mysql> desc city:

5 rows in set (0.00 sec)

SELECT -,-, city. * FROM city LIMIT 1

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

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