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NEW QUESTION: 1


Answer:
Explanation:

Explanation

Box 1: THROW 51000, 'Warning: Credit limit is over 7,000!",1
THROW raises an exception and transfers execution to a CATCH block of a TRY...CATCH construct in SQL Server.
THROW syntax:
THROW [ { error_number | @local_variable },
{ message | @local_variable },
{ state | @local_variable } ]
[ ; ]
Box 2: RAISERROR (@ErrorMessage, 16,1)
RAISERROR generates an error message and initiates error processing for the session. RAISERROR can either reference a user-defined message stored in the sys.messages catalog view or build a message dynamically. The message is returned as a server error message to the calling application or to an associated CATCH block of a TRY...CATCH construct. New applications should use THROW instead.
Severity levels from 0 through 18 can be specified by any user. Severity levels from 19 through 25 can only be specified by members of the sysadmin fixed server role or users with ALTER TRACE permissions. For severity levels from 19 through 25, the WITH LOG option is required.
On Severity level 16. Using THROW to raise an exception
The following example shows how to use the THROW statement to raise an exception.
Transact-SQL
THROW 51000, 'The record does not exist.', 1;
Here is the result set.
Msg 51000, Level 16, State 1, Line 1
The record does not exist.
Note: RAISERROR syntax:
RAISERROR ( { msg_id | msg_str | @local_variable }
{ ,severity ,state }
[ ,argument [ ,...n ] ] )
[ WITH option [ ,...n ] ]
Note: The ERROR_MESSAGE function returns the message text of the error that caused the CATCH block of a TRY...CATCH construct to be run.
References:
https://msdn.microsoft.com/en-us/library/ms178592.aspx
https://msdn.microsoft.com/en-us/library/ms190358.aspx
https://msdn.microsoft.com/en-us/library/ee677615.aspx

NEW QUESTION: 2
Computer Services Company (CSC) processes payroll transactions for schools. Drake, CPA, is engaged
to report on CSC's internal controls placed in operation as of a specific date. These internal controls are
relevant to the schools' internal control, so Drake's report will be useful in providing the schools'
independent auditors with information necessary to plan their audits. Drake's report expressing an opinion
on CSC's internal controls placed in operation as of a specific date should contain a(an):
A. Paragraph indicating the basis for Drake's assessment of control risk.
B. Statement that CSC's management has disclosed to Drake all design deficiencies of which it is aware.
C. Opinion on the operating effectiveness of CSC's internal controls.
D. Description of the scope and nature of Drake's procedures.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. A report on internal controls for a service organization should include a description of
the scope and nature of Drake's procedures.
Choice "B" is incorrect. No statement is made in the report that all design deficiencies have been
disclosed.
Choice "C" is incorrect. The service auditor's opinion is not intended to provide evidence of operating
effectiveness.
Choice "D" is incorrect. No paragraph indicating the basis for the assessment of control risk is included in
Drake's report.

NEW QUESTION: 3

A. Option A
B. Option D
C. Option C
D. Option B
Answer: B,C

NEW QUESTION: 4

A. Option A
B. Option C
C. Option D
D. Option B
Answer: B