What can be done with Persistent Stored Modules?
What will be an ideal response?
Persistent Stored Modules allow one to create procedures and functions within SQL, making it possible to input and output parameters and return a value. Additionally, error handling can be built into SQL statements. The DECLARE command creates variables which will stay in scope throughout the procedure or function. Groups of SQL statements can be passed, which improves performance. Despite all of this, Persistent Stored Modules have not been widely implemented. At this time, developers seem to prefer embedding SQL within high-level languages.
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Explain the ego-defensive function
What will be an ideal response?
Using attribute sampling the auditor can test for multiple attributes using the same source documents
a. True b. False Indicate whether the statement is true or false
Canel Incorporated makes a single product--an electrical motor used in many long-haul trucks. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below:?Budgeted production (a)15,000units?Standard hours per unit (b)1.70machine-hours?Budgeted hours (a) × (b)25,500machine-hours?Budgeted fixed manufacturing overhead$163,965??????Actual production (a)13,000units?Standard hours per unit (b)1.70machine-hours?Standard hours allowed for the actual production (a) × (b)22,100machine-hours?Actual fixed manufacturing overhead$182,965??Actual hours23,100machine-hoursRequired:a. Determine the fixed overhead budget
variance for the year.b. Determine the fixed overhead volume variance for the year. What will be an ideal response?
An accountant is liable for fraud to
a. only her client. b. only her client and any known user of her information. c. any foreseeable user of her work product who justifiably relied on it. d. any third party with the exception of investors or creditors.