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NEW QUESTION: 1
Snow, CPA, was engaged by Master Co., a nonissuer, to examine and report on management's written
assertion about the effectiveness of Master's internal control over financial reporting. Snow's report should
state that:
A. Because of inherent limitations of any internal control, errors or fraud may occur and not be detected.
B. Management's assertion is based on criteria established by the American Institute of Certified Public
Accountants.
C. The results of Snow's tests will form the basis for Snow's opinion on the fairness of Master's financial
statements in conformity with GAAP.
D. The purpose of the engagement is to enable Snow to plan an audit and determine the nature, timing,
and extent of tests to be performed.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The practitioner's report should include a paragraph stating that because of the
inherent limitations of any internal control, errors and fraud may occur and not be detected.
Choice "B" is incorrect. The examination is performed in accordance with standards established by the
AICPA, but management's assertion may be based on criteria established by some other recognized
body.
Choice "C" is incorrect. An examination (an attestation engagement) of management's assertion on the
effectiveness of an entity's internal control over financial reporting does not provide a sufficient basis for an
opinion on the fairness of the financial statements.
Choice "D" is incorrect. An examination of management's assertion on the effectiveness of an entity's
internal control over financial reporting is performed solely to report on that assertion, and not to plan an
audit.

NEW QUESTION: 2
オンライントランザクション処理（OLTP）アプリケーションをホストするSQL Serverの既定のインストールがあります。
ユーザーは、アプリケーションの全体的なクエリのパフォーマンスが低下していると報告します。
待機統計を照会し、上位2つの待ちがCXPACKETおよびSOS_SCHEDULER_YIELDであることを検出します。
クエリのパフォーマンスが低下する問題を解決するには、SQL Serverの設定を変更する必要があります。
どの2つの設定を変更する必要がありますか？ それぞれの正解は解の一部を表しています。
A. max degree of parallelism (MAXDOP)
B. cost threshold for parallelism
C. optimize for ad hoc workloads
D. Boost SQL Server priority
E. Minimum Memory
Answer: A,B
Explanation:
Explanation
A: Lower the MAXDOP.
When high CXPACKET values are encountered, a possible issue, even in case when parallelism is evenly distributed, is when the cost of creating the parallel plan is higher than the cost of the serialized thread. This is often something that is overlooked and by the rule of thumb of reaching for altering of the Max Degree of Parallelism (MAXDOP), by setting it to 1 (each and every query will be processed by the single CPU core).
Configuring MAXDOP settings to 1 should be the last resource used in troubleshooting excessive CXPACKET wait times.
When a high CXPACKET value is accompanied with a LATCH_XX and with PAGEIOLATCH_XX or SOS_SCHEDULER_YIELD, it is an indicator that slow/inefficient parallelism itself is the actual root cause of the performance issues. And in such a scenario if the LATCH_XX waits is ACCESS_METHODS_DATASET_PARENT or ACCESS_METHODS_SCAN_RANGE_GENERATOR class, then it is highly possible that the parallelism level is the bottleneck and the actual root cause of the query performance issue. This is a typical example when MAXDOP should be reduced.
E: The Cost Threshold for Parallelism (CTFP) value is in seconds and it means that for every query for which SQL Server estimates that running time will be longer than 5 seconds, a parallel plan will be created.
To prevent unwanted parallelism, the CTFP number could be increased and by the aforementioned rule of thumb, a minimum value of 25. Recent analysis indicates that 50 should be the optimal minimal number for modern computers.
References: https://www.sqlshack.com/troubleshooting-the-cxpacket-wait-type-in-sql-server/

NEW QUESTION: 3
DRAG DROP
You need to build and deploy the API.
Which four actions should you perform in sequence? To answer, move the appropriate actions from the list of actions to the answer area and arrange them in the correct order.

Answer:
Explanation:

NEW QUESTION: 4
다음 중 AWS 공유 책임 모델에 따른 고객의 책임은 무엇입니까?
A. 기본 인프라 패치
B. 물리적 보안
C. 네트워크 인프라 패치
D. Amazon EC2 인스턴스 패치
Answer: D

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