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When planning a sample for a substantive test of details, an auditor should consider tolerable
misstatement for the sample. This consideration should:
A. Not be adjusted for qualitative factors.
B. Not be changed during the audit process.
C. Be related to preliminary judgments about materiality levels.
D. Be related to the auditor's business risk.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Tolerable misstatement is the maximum monetary misstatement in an account
balance that may exist without causing the financial statements to be materially misstated. Tolerable
misstatement is a planning concept related to the auditor's preliminary judgments about materiality levels.
Choice "A" is incorrect. The auditor's overall business risk is not related to the tolerable misstatement used
in planning a sample for a substantive test of details.
Choice "B" is incorrect. The tolerable misstatement should be adjusted for both qualitative and quantitative
factors.
Choice "D" is incorrect. The auditor should modify his or her consideration of tolerable misstatement if,
during the audit process, information used to determine the initial level of tolerable misstatement changes.
A new router named PE-D is to be directly connected to PE-C and is required to be added to the existing VPLS 300. The design requires the least amount of signaling, the least amount of configuration changes for existing sites and the new site has to have access to all existing sites. How should the new site be added to VPLS 300?
A. Configure a mesh-sdp between PE-C and PE-D
B. Configure a mesh-sdp between all existing PE routers and the new PE router
C. Configure a spoke-sdp between PE-C and PE-D
D. It is not possible to meet the design requirements.
Answer: C
You plan to use SQL Server 2008 Integration Services (SSIS) on a SQL Server 2008 failover cluster.
You have a complex package that takes a long time to run.
You need to ensure that if the package executes during a failover, the package can be resumed at the point
of failure.
What should you do?
A. Cluster the SSIS service. Add the SSIS service to the SQL Server cluster resource group.
B. Implement checkpoints within your package. Restart the package whenever a failover occurs.
C. Cluster the SSIS service. Add the SSIS service to its own cluster resource group.
D. Implement transactions within your package. Restart the package whenever a failover occurs.
Answer: B
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