Oracle 1z0-071 Q&A - in .pdf

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NEW QUESTION: 1
A raw data file is listed below:
RANCH,1250,2,1,Sheppard Avenue,"$64,000" SPLIT,1190,1,1,Rand Street,"$65,850" CONDO,1400,2,1.5,Market Street,"80,050"
TWOSTORY,1810,4,3,Garris Street,"$107,250"
RANCH,1500,3,3,Kemble Avenue,"$86,650"
SPLIT,1615,4,3,West Drive,"94,450"
SPLIT,1305,3,1.5,Graham Avenue,"$73,650"
The following SAS program is submitted using the raw data file as input:
data work.condo_ranch;
infile 'file-specification' dsd;
input style $ @;
if style = 'CONDO' or style = 'RANCH';
input sqfeet bedrooms baths street $ price : dollar10.;
run;
How many observations will the output data set contain?
A. 0
B. 1
C. 2
D. 3
Answer: D

NEW QUESTION: 2
Which of the following provides the most authoritative guidance for an auditor?
A. Specific guidance provided by an interpretation of a Statement on Auditing Standards.
B. General guidance provided by a Statement on Auditing Standards.
C. A Journal of Accountancy article discussing implementation of a new standard.
D. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting
practices in the client's industry.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. General guidance provided by a Statement on Auditing Standards is the most
authoritative of level of auditing guidance. Auditors are required to comply with SASs, and should be
prepared to justify any departures therefrom.
Choices "A" and "D" are incorrect. AICPA audit and accounting guides and SAS interpretations are
interpretive publications that provide guidance regarding how SASs should be applied in specific
situations. They are not as authoritative as SASs.
Choice "B" is incorrect. Journal of Accountancy articles have no authoritative status but may be helpful to
the auditor.

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