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NEW QUESTION: 1
Which two statements are true about the rules of precedence for operators? (Choose two.)
A. The concatenation operator | | is always evaluated before addition and subtraction in an expression
B. The + binary operator has the highest precedence in an expression in a SQL statement
C. NULLS influence the precedence of operators in an expression
D. Multiple parentheses can be used to override the default precedence of operators in an expression
E. Arithmetic operators with equal precedence area evaluated from left to right within an expression
Answer: D,E
NEW QUESTION: 2
An auditor was unable to obtain audited financial statements or other evidence supporting an entity's
investment in a foreign subsidiary. Between which of the following opinions should the entity's auditor
choose?
A. Adverse and unqualified with an explanatory paragraph added.
B. Qualified and disclaimer.
C. Disclaimer and unqualified with an explanatory paragraph added.
D. Qualified and adverse.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. When an auditor is unable to obtain audited financial statements or other evidence
supporting an entity's investment in a subsidiary (foreign or domestic), the auditor should issue a qualified
or disclaimer of opinion depending on the materiality of the investment in the subsidiary.
Choices "A", "B", and "C" are incorrect. An adverse opinion is only issued when the FS are not presented
fairly in conformity with GAAP, and an unqualified opinion with an explanatory paragraph is not appropriate
for a scope limitation.
NEW QUESTION: 3
True or False: When data share is established between a Data Provider and a data Consumer, the Data Consumer can extend that data share to other Data Consumers.
A. True
B. False
Answer: B
