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NEW QUESTION: 1
Which of the following statements is correct concerning an auditor's use of the work of a specialist?
A. If an auditor believes that the determinations made by a specialist are unreasonable, only a qualified
opinion may be issued.
B. The work of a specialist who is related to the client may be acceptable under certain circumstances.
C. An auditor may not use a specialist in the determination of physical characteristics relating to
inventories.
D. If there is a material difference between a specialist's findings and the assertions in the financial
statements, only an adverse opinion may be issued.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The work of a specialist who has a relationship with a client may be acceptable
under certain circumstances. If the specialist is related to the client, the auditor should consider performing
additional procedures with respect to the specialist's assumptions, methods, or findings to determine that
the findings are not unreasonable, or should engage another specialist for that purpose.
Choice "B" is incorrect. If the auditor believes the findings are unreasonable, the auditor should apply
additional procedures, which may include obtaining the opinion of another specialist. This does not imply
that there is a problem with the financial statements, and therefore would not necessarily result in a
qualified opinion.
Choice "C" is incorrect. If there is a material difference between a specialist's findings and the assertions in
the financial statements, and if the specialist's findings are deemed reasonable, either a qualified or an
adverse opinion may be issued. (Note that it is also possible that the specialist's findings turn out to be
erroneous, in which case an unqualified opinion might be issued.)
Choice "Dd" is incorrect. A specialist may be used to determine the physical characteristics relating to
inventory (e.g., quantity on hand or condition).

NEW QUESTION: 2
How can a Citrix Engineer ensure that external users connect only to specific desktops through a NetScaler Gateway?
A. Create a StoreFront filter to show only authorized desktops
B. Create a session policy assigned to users.
C. Create a StoreFront VIP on NetScaler Gateway.
D. Create an access policy assigned to a Delivery Group.
Answer: D

NEW QUESTION: 3
You have a SQL Server database.
The recovery model is set to full. The transaction log is backed up every night.
You discover that the transaction log never decreases in size.
You execute the DBCC SHRINKFILE statement for the transaction log and you discover that the transaction log is unaffected.
You need to ensure that you can reduce the size of the transaction log.
What should you do first?
A. Kill long-running transactions
B. Change the recovery model to bulk-logged
C. Perform a full backup
D. Truncate the transaction log
Answer: D
Explanation:
The transaction log must be truncated before running the DBCC SHRINKFILE operation.
Incorrect Answers:
C: The transaction log can be truncated by setting the database recovery model to SIMPLE, or by backing up the log and then running the DBCC SHRINKFILE operation again.
References:
https://docs.microsoft.com/en-us/sql/t-sql/database-console-commands/dbcc-shrinkfile-transact-sql?view=sql-server-2017

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