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NEW QUESTION: 1

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

NEW QUESTION: 2
You are administering a database that supports an OLTP workload. CURSOR_SHARINGis set to EXACTfor the instance. An application is frequently executing almost identical queries that vary in literal values in the WHEREclause, causing a large number of hard parses to occur.
Which four statements would be true if you use bind variables for these queries? (Choose four.)
A. Hard parses will be reduced for the queries.
B. The optimizer will use bind peeking and use the literal value to determine the execution plan for these queries.
C. Mutex contention in the library cache will be reduced.
D. The optimizer will use one parent cursor and one child cursor for each SQL statement with different literal values.
E. The optimizer will use bind peeking and subsequent execution of the queries will always generate the same plans irrespective of the cardinality.
F. The optimizer will generate the same plan for all bind values if no histograms exist on the columns used in the WHEREclause of these queries.
Answer: A,C,D,E

NEW QUESTION: 3
In which of the following situations would an auditor ordinarily choose between expressing a qualified
opinion or an adverse opinion?
A. There has been a change in accounting principles that has a material effect on the comparability of the
entity's financial statements.
B. The auditor did not observe the entity's physical inventory and is unable to become satisfied about its
balance by other auditing procedures.
C. Conditions that cause the auditor to have substantial doubt about the entity's ability to continue as a
going concern are inadequately disclosed.
D. The auditor is unable to apply necessary procedures concerning an investor's share of an investee's
earnings recognized on the equity method.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Inadequate disclosure of the substantial doubt about an entity's ability to continue as
a going concern is a departure from GAAP, resulting in either a qualified or adverse opinion.
Choices "A" and "D" are incorrect. Scope limitations result in either a qualified opinion or in a disclaimer of
opinion, but not in an adverse opinion.
Choice "C" is incorrect. A change in accounting principle results in a modified unqualified report, as long as
the change was accounted for properly.

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