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NEW QUESTION: 1
In evaluating an entity's accounting estimates, one of the auditor's objectives is to determine whether the
estimates are:
A. Reasonable in the circumstances.
B. Based on verifiable objective assumptions.
C. Prepared in a satisfactory control environment.
D. Consistent with industry guidelines.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor has four responsibilities with respect to evaluating estimates: to assess
management's practices, to verify that all material estimates have been developed, to determine that
accounting estimates are reasonable, and to ensure that accounting estimates are properly recorded and
disclosed.
Choice "A" is incorrect. With respect to accounting estimates, the auditor would only be concerned with the
entity's control environment in terms of assessing management's policies and practices. It might be the
case that the control environment is less than satisfactory, but as long as management has taken this into
account, and has properly developed, presented, and disclosed all material estimates, the poor control
environment is irrelevant.
Choice "B" is incorrect. The auditor is concerned with making sure that management has properly
developed, presented, and disclosed all material estimates. Whether or not those estimates are consistent
with industry guidelines is not a concern, as long as the estimates are reasonable in the circumstances.
Choice "C" is incorrect. Estimates need not be based on verifiable objective assumptions. In fact, many
estimates are subjective, and can be susceptible to misstatement. The auditor should evaluate whether
management has properly developed, presented, and disclosed all material estimates.

NEW QUESTION: 2
Tom needs to work on scheduling and reordering future Sprints in a project.What are the minimum two permissions that Tom needs? (Choose two.)
A. View Development Tools
B. Work On issues
C. Schedule Issues
D. Administer Projects
E. Manage Sprints
F. Browse Projects .
Answer: B,F

NEW QUESTION: 3
顧客は、サプライヤーから.csvファイルなどのさまざまな形式で情報を受け取ります。ビジネスユーザーは、このすべての情報を収集し、ATP環境に保存したいと考えています。 Oracleアドバイザーは、Oracle Data Syncを使用することをお勧めします。
Oracle Data Syncに関して正しい説明はどれですか？
A. データ同期はファイルをテーブルにのみロードできます（挿入のみ）。お客様は追加のコードを記述する必要があります。
B. データ同期は、.csv、.xlsx、Oracleリレーショナルファイルなどのデータソースの組み合わせをロードできます。
C. データ同期では、宛先テーブルにデータをロードするときにデータを変換できません。
D. データ同期は、1つのソースから1つの宛先テーブルにのみデータをロードできます。
Answer: B
Explanation:
Explanation
You can load data from files (CSV and XLSX), various relational sources (tables, views, SQL statements), OTBI, JDBC data sources, and Oracle Service Cloud