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NEW QUESTION: 1

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

NEW QUESTION: 2
The primary objective of procedures performed to obtain an understanding of the entity and its
environment is to provide an auditor with:
A. Audit evidence to use in assessing inherent risk.
B. A basis for issuing an opinion on the financial statements.
C. An evaluation of the consistency of application of management's policies.
D. Knowledge necessary for risk assessment and audit planning.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor should obtain an understanding of the entity and its environment
sufficient to assess the risk of material misstatement and to design and perform further audit procedures.
Choice "B" is incorrect. Assessing inherent risk is not the primary objective of obtaining an understanding
of the entity and its environment.
Choice "C" is incorrect. Obtaining an understanding of the entity and its environment is not a sufficient
basis for issuing an audit opinion.
Choice "D" is incorrect. Procedures performed to gain an understanding of the entity and its environment
would not ordinarily test the consistency of the application of management's policies. If the auditor intends
to rely on a control, its consistency in application would then be tested.

NEW QUESTION: 3
A 45-year-old client diagnosed with major depression is scheduled for electroconvulsive therapy (ECT) in the morning. Which of the following medications are routinely administered either before or during ECT?
A. Carbamazepine (Tegretol), haloperidol, and trihexyphenidyl (Artane)
B. Atropine, sodium brevitol, and succinylcholine chloride (Anectine)
C. Sodium, potassium, and magnesium
D. Thioridazine (Mellaril), lithium, and benztropine
Answer: B
Explanation:
Explanation
(A) Thioridazine (an antipsychotic drug), lithium (an antimanic drug), and benztropine (an antiparkinsonism agent) are generally administered to treat schizophrenic and bipolar disorders. (B) Atropine (a cholinergic blocker), sodium brevitol (a shortacting anesthetic), and succinylcholine (a neuromuscular blocker) are administered either before or during ECT to coun teract bradycardia and to provide anesthesia and total muscle relaxation. (C) These are electrolyte substances administered to correct fluid and electrolyte imbalances in the body. (D) Carbamazepine (an anticonvulsant), haldoperidol (an antipsychotic), and trihexyphenydyl (an antiparkinsonism agent) are usually administered in psychiatric settings to control problems associated with psychotic behavior.

NEW QUESTION: 4
You have a database named DB1 that contains a temporal table named Sales.Customers.
You need to create a query that returns the credit limit that was available to each customer in DB1 at the beginning of 2017.
Which query should you execute?


A. Option D
B. Option B
C. Option C
D. Option A
Answer: C
Explanation:
AS OF: Returns a table with a rows containing the values that were actual (current) at the specified point in time in the past.

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