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NEW QUESTION: 1
Sie haben eine Datenbank mit dem Namen Sales.
Sie müssen eine Tabelle mit dem Namen Customer erstellen, die die in der folgenden Tabelle beschriebenen Spalten enthält:
Wie soll die Transact SQL-Anweisung ausgefüllt werden? Wählen Sie zum Beantworten die entsprechenden Transact-SQL-Segmente im Antwortbereich aus.
Answer:
Explanation:
Explanation
Box 1: MASKED WITH (FUNCTION ='default()')
The Defualt masking method provides full masking according to the data types of the designated fields.
Example column definition syntax: Phone# varchar(12) MASKED WITH (FUNCTION = 'default()') NULL Box 2: MASKED WITH (FUNCTION ='partial(3,"XXXXXX",0)') The Custom String Masking method exposes the first and last letters and adds a custom padding string in the middle. prefix,[padding],suffix examples:
PhoneNumber varchar(10) MASKED WITH (FUNCTION = 'partial(5,"XXXXXXX",0)') Box 3: MASKED WITH (FUNCTION ='email()') The Email masking method which exposes the first letter of an email address and the constant suffix ".com", in the form of an email address. [email protected].
Example definition syntax: Email varchar(100) MASKEDWITH (FUNCTION = 'email()') NULL References: https://msdn.microsoft.com/en-us/library/mt130841.aspx
NEW QUESTION: 2
Which of the following describes how the objective of a review of financial statements differs from the
objective of a compilation engagement?
A. The primary objective of a review engagement is to test the completeness of the financial statements
prepared, but a compilation tests for reasonableness.
B. The primary objective of a review engagement is to provide positive assurance that the financial
statements are fairly presented, but a compilation provides no such assurance.
C. In a review engagement, accountants provide reasonable or positive assurance that the financial
statements are fairly presented, but a compilation provides limited assurance.
D. In a review engagement, accountants provide limited assurance, but a compilation expresses no
assurance.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A review provides limited assurance that there are no material modifications that
should be made to the financial statements in order for them to be in conformity with generally accepted
accounting principles, whereas a compilation provides no assurance.
Choice "A" is incorrect. A review does not test for completeness, nor does a compilation test for
reasonableness. A review provides limited assurance about the financial statements based on inquiry and
analytical review procedures, while a compilation provides no assurance and includes no testing for
reasonableness.
Choice "B" is incorrect. A review provides limited assurance that there are no material modifications that
should be made to the financial statements in order for them to be in conformity with generally accepted
accounting principles, and it is based on inquiry and analytical review procedures. Positive assurance
(such as an audit opinion) is only provided when more extensive procedures have been performed.
Choice "D" is incorrect. A review provides limited assurance that there are no material modifications that
should be made to the financial statements in order for them to be in conformity with generally accepted
accounting principles, and it is based on inquiry and analytical review procedures. Positive or reasonable
assurance (such as an audit opinion) is only provided when more extensive procedures have been
performed. A compilation provides no assurance at all.
NEW QUESTION: 3
The prompt sending and checking of confirmations is considered a best practice when dealing in:
A. Amounts higher than USD 1,000,000.00 or the equivalent in other currencies
B. Anyamountbyanycounterparty
C. Any amount unless dealt via a broker
D. Amounts higher than USD 10,000,000.00 or the equivalent in other currencies
Answer: D