单选题For an inventory report, you created a work_in_progress that contains two columns, ID_number and quantity. The parent group of the work_in_progress is in_inventory which contains one column, dept_no. You added a filter of fist fifteen to total_inventor

参考答案：C

正确答案：When engine orders given, first repeat it clearly and loudly, then ring the telegraph to the position ordered, when the revolution commanded of the engine is obtained, report it to the commander. Such as “dead slow astern”, that means to keep the ship run astern very slowly. When the order is given, repeat it “dead slow astern”, then ring the telegraph to the “dead slow stern” position., when the revolution is obtained, report “engine is dead slow astern, sir.”

正确答案：
(b) Implications for the auditor’s report
(i) Corruption of perpetual inventory records
■ The loss of data (of physical inventory quantities at the balance sheet date) gives rise to a limitation on scope.
Tutorial note: It is the records of the asset that have been destroyed – not the physical asset.
■ The systems failure in October 2005 is clearly a non-adjusting post balance sheet event (IAS 10). If it is material
(such that non-disclosure could influence the economic decisions of users) Jinack should disclose:
– the nature of the event (i.e. systems failure); and
– an estimate of its financial effect (i.e. the cost of disruption and reconstruction of data to the extent that it is
not covered by insurance).
Tutorial note: The event has no financial effect on the realisability of inventory, only on its measurement for the
purpose of reporting it in the financial statements.
■ If material this disclosure could be made in the context of explaining how inventory has been estimated at
30 September 2005 (see later). If such disclosure, that the auditor considers to be necessary, is not made, the
audit opinion should be qualified ‘except for’ disagreement (over lack of disclosure).
Tutorial note: Such qualifications are extremely rare since management should be persuaded to make necessary
disclosure in the notes to the financial statements rather than have users’ attention drawn to the matter through
a qualification of the audit opinion.
■ The limitation on scope of the auditor’s work has been imposed by circumstances. Jinack’s accounting records
(for inventory) are inadequate (non-existent) for the auditor to perform. tests on them.
■ An alternative procedure to obtain sufficient appropriate audit evidence of inventory quantities at a year end is
subsequent count and ‘rollback’. However, the extent of ‘roll back’ testing is limited as records are still under
reconstruction.
■ The auditor may be able to obtain sufficient evidence that there is no material misstatement through a combination
of procedures:
– testing management’s controls over counting inventory after the balance sheet date and recording inventory
movements (e.g. sales and goods received);
– reperforming the reconstruction for significant items on a sample basis;
– analytical procedures such as a review of profit margins by inventory category.
■ ‘An extensive range of inventory’ is clearly material. The matter (i.e. systems failure) is not however pervasive, as
only inventory is affected.
■ Unless the reconstruction is substantially completed (i.e. inventory items not accounted for are insignificant) the
auditor cannot determine what adjustment, if any, might be determined to be necessary. The auditor’s report
should then be modified, ‘except for’, limitation on scope.
■ However, if sufficient evidence is obtained the auditor’s report should be unmodified.
■ An ‘emphasis of matter’ paragraph would not be appropriate because this matter is not one of significant
uncertainty.
Tutorial note: An uncertainty in this context is a matter whose outcome depends on future actions or events not
under the direct control of Jinack.
2006
■ If the 2005 auditor’s report is qualified ‘except for’ on grounds of limitation on scope there are two possibilities for
the inventory figure as at 30 September 2005 determined on completion of the reconstruction exercise:
(1) it is not materially different from the inventory figure reported; or
(2) it is materially different.
■ In (1), with the limitation now removed, the need for qualification is removed and the 2006 auditor’s report would
be unmodified (in respect of this matter).
■ In (2) the opening position should be restated and the comparatives adjusted in accordance with IAS 8 ‘Accounting
Policies, Changes in Accounting Estimates and Errors’. The 2006 auditor’s report would again be unmodified.
Tutorial note: If the error was not corrected in accordance with IAS 8 it would be a different matter and the
auditor’s report would be modified (‘except for’ qualification) disagreement on accounting treatment.

参考答案：C

正确答案：CE
C,E 解析：Explanation: Placing log files and the data files on different physical disks or independent volumes, and placing the log file of a drive that does not hold the operating system can improve database performance as it allows the frequently written to log file to exist a disk with its own read/write heads and thus less seek time.

Note: A Windows 2000 supports basic disks, in which physical disks are divided into partitions, and dynamic disks, in which disks are divided into volumes that can comprise an entire disk, two or more entire disks, portions of a disk, or portions of up to 32 physical disks.

A NTFS volume is volume that is formatted with the NTFS file system. Physical database design involves mapping the logical design onto physical media to allow for the data to be physically accessed and maintained as quickly as possible by taking advantage of the available hardware and software features. It is important to correctly design the database and to take advantage of hardware and software features early in the development cycle of a database application, because making changes to these components at a later stage it is difficult.

Incorrect Answers:
A: For redundancy and fault protection the log file can be placed on a mirrored volume. It would not be a good idea to put data files on a mirrored volume though. Performance when accessing the data would suffer.

Note: A mirrored volume is a fault-tolerant volume that duplicates data on two physical disks. It provides data redundancy as it copies the data on one volume to another volume on a different disk. When one of the physical disks fails, the data on the failed disk becomes unavailable, but the system can continue to operate by using the mirror disk. In such a set up, the data file and the log file will reside on the same drive. This will not improve database performance.

B: A mirrored volume cannot comprise of one volume only. It must comprise of two volumes on separate physical disks as a mirrored volume is a fault-tolerant volume that duplicates data on two physical disks. When one of the physical disks fails, the data on the failed disk becomes unavailable, but the system can continue to operate by using the mirror disk.

D: Data is written and read sequentially on extended volumes. As a result the data file and the log file will be placed on the same physical disk.

F: In this scenario the data file is separated into a primary data file, that uses the .mdf extension, and a secondary data file, that uses the .ndf extension. However, the secondary data file is placed on the same volume as the log file. This will lead to performance improvements only in cases where data is not read from the secondary data file.

G: Placing the data file and the log file on the same volume will not improve database performance as it will not allow parallel processing.

参考答案：D

参考答案：C