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NEW QUESTION: 1



A. CounterType = PerformanceCounterType.RawBase
B. CounterType = PerformanceCounterType.AverageBase
C. CounterType = PerformanceCounterType.SampleBase
D. CounterType = PerformanceCounterType.CounterMultiBase
Answer: D
Explanation:
PerformanceCounterType.AverageTimer32 - An average counter that measures the time it takes, on average, to complete a process or operation. Counters of this type display a ratio of the total elapsed time of the sample interval to the number of processes or operations completed during that time. This counter type measures time in ticks of the system clock. Formula: ((N 1 -N 0)/F)/(B 1 -B 0), where N 1 and N 0 are performance counter readings, B 1 and B 0 are their corresponding AverageBase values, and F is the number of ticks per second. The value of F is factored into the equation so that the result can be displayed in seconds.
Thus, the numerator represents the numbers of ticks counted during the last sample interval, F represents the frequency of the ticks, and the denominator represents the number of operations completed during the last sample interval. Counters of this type include PhysicalDisk\ Avg. Disk sec/Transfer.
PerformanceCounterType.AverageBase - A base counter that is used in the calculation of time or count averages, such as AverageTimer32 and AverageCount64. Stores the denominator for calculating a counter to present "time per operation" or "count per operation".. http://msdn.microsoft.com/en-us/library/system.diagnostics.performancecountertype.aspx

NEW QUESTION: 2
Which of the following inquiry or analytical procedures ordinarily is performed in an engagement to review
a nonissuer's financial statements?
A. Analytical procedures designed to test management's assertions regarding continued existence.
B. Inquiries concerning the entity's procedures for recording and summarizing transactions.
C. Inquiries of the entity's attorney concerning contingent liabilities.
D. Analytical procedures designed to test the accounting records by obtaining corroborating evidential
matter.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When reviewing a nonissuer's financial statements, an accountant ordinarily makes
inquiries concerning the entity's procedures for recording and summarizing transactions.
Choices "A", "C", and "D" are incorrect. The following audit procedures generally are not performed in a
review engagement:
A. Tests of the accounting records.
C. Tests of management's assertions regarding continued existence.
D. Inquiries of the entity's attorney concerning contingent liabilities.


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