The FOREIGN KEY constraint is usually placed on the "one" side of a one-to-many relationship. _________________________
Indicate whether the statement is true or false
False - many
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According to Symantec, almost half of the e-mail addresses involved in business e-mail compromise (BEC) phishing that it analyzed had an IP address originating in:
A. China. B. Russia. C. Nigeria. D. North Korea.
If the auditor identifies a risk of material misstatement due to fraud related to debt obligations or stockholders' equity accounts, the auditor needs to determine the appropriate responses, potentially including changing the nature, timing, and extent of audit procedures
a. True b. False Indicate whether the statement is true or false
Monitoring is accomplished through ongoing management activities, separate evaluations, or both.
Answer the following statement true (T) or false (F)
Kansas Corporation is a 68% shareholder in Colorado, Inc. Last year, Colorado paid Kansas $100,000 as compensation for unspecified services provided by Kansas employees to Colorado, and deducted the payment on its federal income tax return. The revenue agent who audited both corporations' returns concluded that the payment is a constructive dividend. Both corporations have a 21% marginal tax rate. What is the effect of this audit conclusion on each corporation's income tax liability?
A. Kansas $13,650 decrease; Colorado $21,000 increase B. Kansas -0- effect; Colorado $21,000 decrease C. Kansas $21,000 increase; Colorado -0- effect D. Kansas $21,000 decrease; Colorado $21,000 increase