AA前提条件問題集のカーバー率が高いので、勉強した問題は試験に出ることが多いです。だから、弊社の提供するAA前提条件問題集を暗記すれば、きっと試験に合格できます。数年以来の整理と分析によって開発されたAA前提条件問題集は権威的で全面的です。 我々社のAA前提条件問題集を参考した後、ほっとしました。弊社のAA前提条件ソフト版問題集はかねてより多くのIT事業をしている人々は順調にCPA AA前提条件資格認定を取得させます。 NewValidDumpsは同業の中でそんなに良い地位を取るの原因は弊社のかなり正確な試験の練習問題と解答そえに迅速の更新で、このようにとても良い成績がとられています。
NewValidDumpsのCPAのAA - Audit & Insurance前提条件の試験問題は同じシラバスに従って、実際のCPAのAA - Audit & Insurance前提条件認証試験にも従っています。 そしてあなたにAA 受験対策試験に関するテスト問題と解答が分析して差し上げるうちにあなたのIT専門知識を固めています。AA 受験対策「Audit & Insurance」試験は簡単ではありません。
CPAのAA前提条件認定試験に受かるのはあなたの技能を検証することだけでなく、あなたの専門知識を証明できて、上司は無駄にあなたを雇うことはしないことの証明書です。当面、IT業界でCPAのAA前提条件認定試験の信頼できるソースが必要です。NewValidDumpsはとても良い選択で、AA前提条件の試験を最も短い時間に縮められますから、あなたの費用とエネルギーを節約することができます。
CPAのAA前提条件認定試験は人気があるIT認証に属するもので、野心家としてのIT専門家の念願です。このような受験生はAA前提条件認定試験で高い点数を取得して、自分の構成ファイルは市場の需要と互換性があるように充分な準備をするのは必要です。
一回だけでCPAのAA前提条件試験に合格したい？NewValidDumpsは君の欲求を満たすために存在するのです。NewValidDumpsは君にとってベストな選択になります。
QUESTION NO: 1
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
QUESTION NO: 2
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: 3
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: 4
Internal auditors and management have become increasingly concerned about computer fraud.
Which of the following control procedures would be least important in preventing computer fraud?
A. Programme change control that requires a distinction between production programmes and test programmes.
B. Testing of new applications by users during the systems development process.
C. Segregation of duties between the applications programmer and the programme librarian function.
D. Segregation of duties between the programmer and systems analyst.
Answer: D
QUESTION NO: 5
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
CPAのSalesforce Customer-Data-Platform試験は挑戦がある認定試験です。 NewValidDumpsのCPAのSalesforce Development-Lifecycle-and-Deployment-Architect-JPN試験トレーニング資料は試験問題と解答を含まれて、豊富な経験を持っているIT業種の専門家が長年の研究を通じて作成したものです。 SAP C_TADM_23-JPN - それに、我々は一年間の無料更新サービスを提供します。 Avaya 72301X - 我々の誠意を信じてください。 Salesforce Salesforce-AI-Associate-JPN - NewValidDumpsのIT専門家たちは受験生の皆さんのニーズを満たすように彼らの豊富な知識と経験を活かして試験トレーニング資料の品質をずっと高めています。
Updated: May 26, 2022