What is logical independence?
> What is data independence, and why is it lacking in file systems?
> What is data redundancy, and which characteristics of the file system can lead to it?
> Define each of the following terms:
> Identify the foreign keys. Data from FIGURE Q3.18 The Ch03_Theater Database Tables: Table name: DIRECTOR Database name: Ch03_The ater DIR_NUM DIR_LNAME DIR_DOB 100 Broadway 12-Jan-65 101 Hollywoody 18-Nov-53 102 Goofy 21-Jun-62 Table name: PLAY PLA
> Identify the primary keys. Data from FIGURE Q3.18 The Ch03_Theater Database Tables: Table name: DIRECTOR Database name: Ch03_The ater DIR_NUM DIR_LNAME DIR_DOB 100 Broadway 12-Jan-65 101 Hollywoody 18-Nov-53 102 Goofy 21-Jun-62 Table name: PLAY PLA
> Identify and describe the components of the table shown in Figure Q3.21, using correct terminology. Use your knowledge of naming conventions to identify the table’s probable foreign key(s).
> How would you implement a l:M relationship in a database composed of two tables? Give an example.
> What are homonyms and synonyms, and why should they be avoided in database design?
> Consider the scenario described by the statement “A customer can make many payments, but each payment is made by only one customer” as the basis for an entity relationship diagram (ERD) representation.
> Suppose that you have the ERM shown in Figure Q3.18. How would you convert this model into an ERM that displays only 1:M relationships? (Make sure that you draw the revised ERM.) FIGURE Q3.14 The Crow's Foot ERD for Question 18 DRIVER TRUCK drives
> Explain why the cost of ownership may be lower with a cloud database than with a traditional, company database.
> Explain the significance of the loss of direct, hands-on access to business data that users experienced with the advent of computerized data repositories.
> What common problems do a collection of spreadsheets created by end users share with the typical file system?
> What are some basic database functions that a spreadsheet cannot perform?
> Use examples to compare and contrast unstructured and structured data. Which type is more prevalent in a typical business environment?
> What are the potential costs of implementing a database system?
> Explain why database design is important.
> What is metadata?
> What are the main components of a database system?
> Explain how the entity relationship (ER) model helped produce a more structured relational database design environment.
> List and describe the different types of databases.
> What is the role of a DBMS, and what are its advantages? What are its disadvantages?
> Explain the differences between data, information, and a database
> What is structural independence, and why is it important?
> What is a DBMS, and what are its functions?
> Create the table that would result from πstu_code(student).
> Using the STUDENT and PROFESSOR tables shown in Figure Q3.8 to illustrate the difference between a natural join, an equijoin, and an outer join.
> A database user manual notes that, “The file contains two hundred records, each record containing nine fields.” Use appropriate relational database terminology to “translate” that statement
> Explain why the data dictionary is sometimes called "the database designer's database."
> Which relational algebra operators can be applied to a pair of tables that are not union-compatible?
> Describe the basic features of the relational data model and discuss their importance to the end user and the designer.
> What are the requirements that two relations must satisfy in order to be considered union-compatible?
> Why are entity integrity and referential integrity important in a database?
> What does it mean to say that a database displays both entity integrity and referential integrity?
> Using the tables in Figure Q3.13, create the table that results from MACHINE DIFFERENCE BOOTH. Database name: Ch03_VendingCo Table name: BOOTH Table name: MACHINE MACHINE_PRODUCT MACHINE_PRICE BOOTH_PRODUCT BOOTH_PRICE Chips 1.5 Chips Chocolate Bar
> Create the table that results from applying an INTERSECT relational operator to the tables shown in Fig Q3.13. Database name: Ch03_VendingCo Table name: BOOTH Table name: MACHINE MACHINE_PRODUCT MACHINE_PRICE BOOTH_PRODUCT BOOTH_PRICE Chips 1.5 Chip
> Create the table that results from applying an INTERSECT relational operator to the tables shown in Fig Q3.13. Database name: Ch03_VendingCo Table name: BOOTH Table name: MACHINE MACHINE_PRODUCT MACHINE_PRICE BOOTH_PRODUCT BOOTH_PRICE Chips 1.5 Chip
> Create the table that results from applying a UNION relational operator to the tables shown in Fig Q3.13. Database name: Ch03_VendingCo Table name: BOOTH Table name: MACHINE MACHINE_PRODUCT MACHINE_PRICE BOOTH_PRODUCT BOOTH_PRICE Chips 1.5 Chips Cho
> Write the relational algebra formula to apply a UNION relational operator to the tables shown in Figure Q3.13. Database name: Ch03_VendingCo Table name: BOOTH Table name: MACHINE MACHINE_PRODUCT MACHINE_PRICE BOOTH_PRODUCT BOOTH_PRICE Chips 1.5 Chip
> Create the relational diagram for the database shown in Figure Q3.8. Data from problem 8: Table name: STUDENT Database name: Ch03_CollegeQue STU_CODE PROF CODE 100278 128569 2 512272 4 531235 2 531268 553427 1 Table name: PROFESSOR PROF_CODE DEPT_C
> Create the basic ERD for the database shown in Figure Q3.8.
> How do you translate business rules into data model components?
> Create the table that would result from πstu_ode, dept_code (student ⋈ professor).
> What is the difference between a database and a table?
> What would be the conceptual view of the INDEX table that is described in question 26? Depict the contents of the conceptual INDEX table. Data from FIGURE Q3.18 The Ch03_Theater Database Tables: Table name: DIRECTOR Database name: Ch03_The ater DIR
> Suppose you wanted quick lookup capability to get a listing of all plays directed by a given director. Which table would be the basis for the INDEX table, and what would be the index key? Data from FIGURE Q3.18 The Ch03_Theater Database Tables: Tab
> Create the relational diagram to show the relationship between DIRECTOR and PLAY. Data from FIGURE Q3.18 The Ch03_Theater Database Tables: Table name: DIRECTOR Database name: Ch03_The ater DIR_NUM DIR_LNAME DIR_DOB 100 Broadway 12-Jan-65 101 Hollyw
> Create the ERM. Data from FIGURE Q3.18 The Ch03_Theater Database Tables: Table name: DIRECTOR Database name: Ch03_The ater DIR_NUM DIR_LNAME DIR_DOB 100 Broadway 12-Jan-65 101 Hollywoody 18-Nov-53 102 Goofy 21-Jun-62 Table name: PLAY PLAY_NAME 1001
> What is physical independence?
> Using the example of a medical clinic with patients and tests, provide a simple representation of how to model this example using the relational model and how it would be represented using the key-value data modeling technique.
> Define and describe the basic characteristics of a NoSQL database
> What is a business rule, and what is its purpose in data modeling?
> What is sparse data? Give an example.
> What is Haddop and what are its basic components?
> What does the term “3 vs” refers to?
> Describe the Big Data phenomenon.
> What is connectivity? (Use a Crow’s Foot ERD to illustrate connectivity.)
> What is a relational diagram? Give an example.
> What is a table, and what role does it play in the relational model?
> Give an example of each of the three types of relationships.
> What is a relationship, and what three types of relationships exist?
> What is an ERDM, and what role does it play in the modern (production) database environment?
> Discuss the importance of data modeling.
> McCarthy, CPA, was engaged to audit the financial statements of Kent Company, a continuing audit client. McCarthy is about to audit Kent’s payroll transactions. Kent uses an in-house payroll department to process payroll data and to pre
> A CPA’s audit documentation (working papers) contains a narrative description of a segment of the Croyden Factory, Inc., payroll system and an accompanying flowchart (see below). Narrative The internal control system with respect to the personnel departm
> You have been hired by Morris & Son, Inc., to manage its human resource department. As a first step, you want to determine personnel needs and assigned duties in order to prevent errors and fraud in the financial statements. Required: How many people wo
> You are engaged to perform an audit of the Giordani Corporation for the year ended December 31, 2018. You have decided to perform the following cutoff test for payables and accruals. Select all items greater than $25,000 for two business days before and
> Coltrane, CPA, is auditing Jang Wholesaling Company’s financial statements and is about to perform substantive audit procedures on Jang’s trade accounts payable balances. After obtaining an understanding of Jang’s internal control for accounts payable, C
> In 2018, Kida Company purchased more than $10 million worth of office equipment under its “special” ordering system, with individual orders ranging from $5,000 to $30,000. “Special” orders entail low-volume items that have been included in an authorized
> The flowchart shown below depicts the activities relating to the purchasing, receiving, and accounts payable departments of Model Company, Inc. Required: Based only on the flowchart, describe the control activities that most likely would provide reason
> You are the auditor for KPDZ Corporation. You gathered comparative information for inventory and accounts payable and calculated the days purchases in accounts payable. Required: Prepare a list of possible concerns that you might have about potential m
> You are engaged to audit the Ferrick Corporation for the year ended December 31, 2018. Only merchandise shipped by the Ferrick Corporation to customers up to and including December 30, 2018, has been eliminated from inventory. The inventory as determined
> During the year, Strang Corporation began to encounter cash-flow difficulties, and 10-15 a cursory review by management revealed receivable collection problems. Strang’s management engaged Stanley, CPA, to perform a special investigation. Stanley studie
> What are the primary elements involved in the planning phase of an audit?
> The “Accounts Receivable—Confirmation Statistics” working paper shown on the next page was prepared by an audit assistant for the 2018 audit of Lewis County Water Company, Inc., a continuing audit cli
> Adam Signoff-On, CPA, was auditing Defense Industries, Inc. Signoff-On sent positive accounts receivable confirmations to a number of Defense’s government customers. He received a number of returned confirmations marked “We do not confirm balances becaus
> The Art Appreciation Society operates a museum for the benefit and enjoyment of 10-6, 10-9 the community. During the hours the museum is open to the public, two clerks who are positioned at the entrance collect a five-dollar admission fee from each nonme
> For each of the following situations, indicate the audit evidence that should be obtained to determine whether revenue should be recognized or not in the current period. Use the five-step approach for recognizing revenue to make your determination. 1. Yo
> You are in charge of the audit of Hipp Supply Company for the year ended December 31. In prior years, your firm observed the inventory and tested compilation and pricing. Various misstatements were always found. About 10 percent of the dollar value of th
> World-famous mining mogul Steve Wilsey hired the public accounting firm of Joe Wang Associates, PC, to conduct an audit of his new acquisition, Cougar Goldust, Inc. The gold inventory was scheduled to be taken on November 30. The perpetual records show o
> The accounting firm of Johnson and Johnson has decided to design a non statistical sample to examine the accounts receivable balance of Francisco Fragrances, Inc., at October 31. As of October 31, there were 1,500 accounts receivable accounts with a bala
> McMullen and Mulligan, CPAs, were conducting the audit of Cusick Machine Tool Company for the year ended December 31. Jim Sigmund, senior-in-charge of the audit, plans to use MUS to audit Cusick’s inventory account. The balance at Dece
> Doug Iceberge, senior-in-charge of the audit of Fisher Industries, has decided to test the following two controls for Fisher’s revenue process. 1. All sales invoices are supported by proper documentation, that is, a sales order and a sh
> List the various types of auditors and describe their respective roles in a sentence or two each.
> Nathan Matthews conducted a test of controls where the tolerable deviation rate was set at 6 percent and the expected population deviation rate was 3 percent. Using a sample size of 150, Matthews performed the planned test of controls. He found six devia
> Calgari Clothing Company manufactures high-quality silk ties that are marketed under a number of trademarked names. Joe & Vandervelte LLP has been the company’s auditors for five years. Lisa Austen, the senior-in-charge of the audit
> Using the sample sizes determined in Problem 8-27 and the number of deviations shown here, determine the sample deviation rate, computed upper deviation rate, and the auditor’s conclusion (i.e., testing results do or do not support oper
> Determine the sample size for each of the control procedures shown in the following table (assuming a very large population): Control Procedure Parameters 1 2 3 4 5% Risk of incorrect acceptance Tolerable deviation rate 5% 10% 10% 6% 7% 4% 3% Expect
> Using the sample sizes determined in Problem 8-25 and the number of deviations shown here, determine the sample deviation rate, the computed upper deviation rate, and the auditor’s conclusion (i.e., testing results do or do not support
> Determine the sample size for each of the control procedures shown in the following table (assuming a very large population): Control Procedure Parameters 1 2 3 4 Risk of incorrect acceptance 5% 5% 10% 10% Tolerable deviation rate 4% 5% 7% 8% Expect
> Jenny Jacobs, CPA, is planning to use attribute sampling in order to determine the degree of reliance to be placed on an entity’s system of internal control over sales. Jacobs has begun to develop an outline of the main steps in the sampling plan as foll
> Following is a set of situations that may or may not involve sampling. 1. An auditor is examining loan receivables at a local bank. The population of loans contains two strata. One stratum is composed of 25 loans that are each greater than $1 million. Th
> Brown, CPA, is auditing the financial statements of Big Z Wholesaling, Inc., a continuing audit client, for the year ended January 31, 2018. On January 5, 2018, Brown observed the tagging and counting of Big Z’s physical inventory and made appropriate te
> Assume that scenario (b) in Problem 7-36 is a material weakness. Prepare a draft of the auditor’s report for an audit of ICFR. Assume that First Coast’s auditor is issuing a combined report for the financial statement audit and audit of internal control.
> Define audit risk and materiality. How are these concepts reflected in the auditor’s report?
> For each of the following independent situations, indicate the type of report on ICFR you would issue. Justify your report choice. a. The management’s report on ICFR issued by Graham Granary, Inc., includes disclosures about corrective actions taken by t
> For each of the following independent situations relating to the audit of ICFR, indicate the reason for and the type of audit report you would issue. a. During the audit of Wood Pharmaceuticals, you are surprised to find several control deficiencies in t
> For each of the following independent situations, indicate the type of report on ICFR you would issue. Justify your report choice. a. Hansen, Inc., has restated previously issued financial statements to reflect the correction of a misstatement. b. Shu &
> For each of the following cases, indicate why management and the auditors determined that the control deficiency was a material weakness. Case 1: In our assessment of the effectiveness of internal control over financial reporting as of December 31, 2018,
> Entity-level controls can have a pervasive effect on the entity’s ability to meet the control criteria. Which one of the following is not an entity-level control? a. Controls to monitor results of operations. b. Management’s risk assessment process. c. C