このインターネット時代において、社会の発展とともに、コストがより低くて内容が完全な情報が不可欠です。弊社のAAダウンロード問題集は他のサイトに比べて、試験の範囲をカバーすることはより広くて、合理的な価格があります。しかしも、品質はもっと高くて一度AAダウンロード試験に合格したい客様に対して、我が社のAAダウンロードはあなたの最高選択かつ成功のショートカットであると思われます。 我々は受験生の皆様により高いスピードを持っているかつ効率的なサービスを提供することにずっと力を尽くしていますから、あなたが貴重な時間を節約することに助けを差し上げます。NewValidDumps CPAのAAダウンロード試験問題集はあなたに問題と解答に含まれている大量なテストガイドを提供しています。 また、我々はさらに認可を受けられるために、皆様の一切の要求を満足できて喜ぶ気持ちでずっと協力し、完備かつ精確のAAダウンロード試験問題集を開発するのに準備します。
真剣にNewValidDumpsのCPA AA - Audit & Insuranceダウンロード問題集を勉強する限り、受験したい試験に楽に合格することができるということです。 弊社は強力な教師チームがあって、彼たちは正確ではやくて例年のCPA AA 模擬練習認定試験の資料を整理して、直ちにもっとも最新の資料を集めて、弊社は全会一緻で認められています。CPA AA 模擬練習試験認証に合格確率はとても小さいですが、NewValidDumpsはその合格確率を高めることが信じてくだい。
がむしゃらに試験に関連する知識を勉強しているのですか。それとも、効率が良い試験AAダウンロード参考書を使っているのですか。CPAの認証資格は最近ますます人気になっていますね。
CPAのAAダウンロードは専門知識と情報技術の検査として認証試験で、NewValidDumpsはあなたに一日早くCPAの認証試験に合格させて、多くの人が大量の時間とエネルギーを費やしても無駄になりました。NewValidDumpsにその問題が心配でなく、わずか20時間と少ないお金をを使って楽に試験に合格することができます。NewValidDumpsは君に対して特別の訓練を提供しています。
無料デモはあなたに安心で購入して、購入した後1年間の無料CPAのAAダウンロード試験の更新はあなたに安心で試験を準備することができます、あなたは確実に購入を休ませることができます私たちのソフトウェアを試してみてください。もちろん、我々はあなたに一番安心させるのは我々の開発する多くの受験生に合格させるCPAのAAダウンロード試験のソフトウェアです。
QUESTION NO: 1
An auditor performs an analytical review by comparing the gross margins of various divisional operations with those of other divisions and with the individual division's performance in previous years. The auditor notes a significant increase in the gross margin at one division. The auditor does the preliminary investigation and notes that there were no changes in products, production methods, or divisional management during the year.
Based on the above information, the most likely cause of the increase in gross margin would be
A. An increase in the number of competitors selling similar products.
B. A decrease in the number of suppliers of the material used in manufacturing the product.
C. An overstatement of year-end inventory.
D. An understatement of year-end accounts receivable.
Answer: C
QUESTION NO: 2
John has been given the following draft figures for Kulran Ltd for the year ended 30 June 2011 to analyse. Materiality has been set at $35,000 and the finance director has told John in a planning meeting that there have been few changes in the year. Budgets were set at 2010 levels and there have been no major movements in non-current assets.
20112010
$$
Revenue3,497,2843,487,286
Cost of sales1,867,2942,008,967
Salaries467,900420,975
Which of the following is normally designed to detect possible material monetary errors in the above figures of financial statements?
A. Test of control
B. Walk-through test
C. Analytical procedure
D. Observation of a procedure
Answer: C
QUESTION NO: 3
Internal auditors must exercise due care if they are to meet their responsibilities for fraud detection. Thus, the existence of certain conditions should raise auditor's professional scepticism concerning possible fraud. Which of the following is most likely to be considered as an indication of possible fraud?
A. A new management team installed as the result of a takeover.
B. Rapid turnover of financial executives.
C. Rapid expansion into new markets.
D. Tax authorities' audit of tax returns.
Answer: B
QUESTION NO: 4
When questions arise on the appropriateness of the going concern assumption made by management and the existence of material misstatements which was not adequately disclosed in the financial statements would lead to auditor's-
A. Qualified opinion
B. Unmodified opinion
C. Disclaimer of opinion
D. Unmodified opinion (but have to include an emphasis of matter paragraph in the auditor's report)
Answer: A
QUESTION NO: 5
The internal auditing department has been assigned to perform an audit of a division. Based on background review, the auditor knows the following about management policies:
Company policy is to rapidly promote divisional managers who show significant success. Thus, successful managers rarely stay at a division for more than three years.
A significant portion of division management's compensation comes in the form of bonuses based on the division's profitability.
The division was identified by senior management as a turnaround opportunity. The division is growing, but is not scheduled for a full audit by the external auditors this year. The division has been growing about 7% per year for the past three years and uses a standard cost system.
During the preliminary review, the auditor notes the following changes in financial data compared to the prior year:
Sales have increased by 10%.
Cost of goods sold has increased by 2%.
Inventory has increased by 15%.
Divisional net income has increased by 8%.
Assume the auditor found that there was a plan to overstate inventory and therefore increase reported profits for the division. If reported correctly, the division would not have shown an increase in net income. The auditor has substantial evidence that the divisional manager was aware of and approved the plan to overstate inventory. There is also some evidence that the manager may have been responsible for the implementation of the plan.
The appropriate audit action would be to
A. Continue to conduct interviews with subordinates until a clear-cut case is made and then report the case to the audit committee.
B. Inform management and the audit committee of the findings and discuss proper follow-up action and/or further investigation with them.
C. Inform the divisional manager of the audit suspicions and obtain the manager's explanation of the findings before pursuing the matter further.
D. Document the case thoroughly and report the suspicions to the external auditor for further review and external reporting.
Answer: B
NewValidDumpsが提供したCPAのHuawei H40-121試験問題と解答が真実の試験の練習問題と解答は最高の相似性があり、一年の無料オンラインの更新のサービスがあり、100%のパス率を保証して、もし試験に合格しないと、弊社は全額で返金いたします。 ISACA CISA-CN - 我々の承諾だけでなく、お客様に最も全面的で最高のサービスを提供します。 Salesforce ANC-201 - NewValidDumpsを選択したら、成功をとりましょう。 Tableau Desktop-Certified-Associate-JPN - 社会と経済の発展につれて、多くの人はIT技術を勉強します。 Salesforce Pardot-Specialist-JPN 勉強資料は公式CPAのSalesforce Pardot-Specialist-JPN試験トレーニング授業 、CPAのSalesforce Pardot-Specialist-JPN 自習ガイド、CPAのSalesforce Pardot-Specialist-JPN の試験と実践やCPAのSalesforce Pardot-Specialist-JPNオンラインテストなどに含まれています。
Updated: May 26, 2022