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NEW QUESTION: 1
An administrator enables the Metadata Store in Veritas Enterprise Vault 12.x .
Which Enterprise Vault components will be impacted by the change?
A. Vault Store size
B. Enterprise Vault Index
C. MS SQL server and the space that the databases require
D. Storage queue
NEW QUESTION: 2
Which of the following statements reflects an auditor's responsibility for detecting errors and fraud?
A. An auditor should design the audit to provide reasonable assurance of detecting errors and fraud that
are material to the financial statements.
B. An auditor is not responsible for detecting errors and fraud unless the application of GAAS would result
in such detection.
C. An auditor is responsible for detecting employee errors and fraud, but not for discovering fraud
involving employee collusion or management override.
D. An auditor should plan the audit to detect errors and fraud that are caused by departures from GAAP.
Choice "D" is correct. The auditor should assess the risk that errors and fraud may cause the financial
statements to contain a material misstatement. Based on that assessment, the auditor should design the
audit to provide reasonable assurance of detecting material errors and fraud.
Choice "A" is incorrect. An auditor is responsible for designing the audit to provide reasonable assurance
of detecting material misstatement. This responsibility is the same regardless of the cause of the
misstatement. The presence of employee collusion or management override does not change the auditor's
responsibility, although it might explain why a properly planned and executed audit did not result in the
discovery of material fraud.
Choice "B" is incorrect. The audit should be designed to detect material errors and fraud, regardless of the
Choice "C" is incorrect. The auditor is not "responsible for detecting errors and fraud," but is responsible
for designing the audit to provide reasonable assurance of detecting material misstatement, whether due
to errors or fraud. Note that the auditor's responsibility relates to the design and execution of the audit, and
that even an audit performed in accordance with GAAS may miss a material misstatement.
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