何千何万の登録された部門のフィードバックによって、それに大量な突っ込んだ分析を通じて、我々はどのサプライヤーがお客様にもっと新しいかつ高品質のAA受験対策解説集資料を提供できるかを確かめる存在です。NewValidDumps のCPAのAA受験対策解説集トレーニング資料は絶え間なくアップデートされ、修正されていますから、CPAのAA受験対策解説集試験のトレーニング経験を持っています。現在、認証試験に合格したいのならNewValidDumps のCPAのAA受験対策解説集トレーニング資料を利用してください。 早くNewValidDumpsの問題集を君の手に入れましょう。あなたはインターネットでCPAのAA受験対策解説集認証試験の練習問題と解答の試用版を無料でダウンロードしてください。 AA受験対策解説集認定試験の目標が変更されば、NewValidDumpsが提供した勉強資料も変化に追従して内容を変えます。
Certified Public Accountant AA受験対策解説集 - Audit & Insurance 当社の製品を利用したら、一年間の無料更新サービスを提供します。 試験の目標が変わる限り、あるいは我々の勉強資料が変わる限り、すぐに更新して差し上げます。あなたのニーズをよく知っていていますから、あなたに試験に合格する自信を与えます。
順調にIT認定試験に合格したいなら、NewValidDumpsはあなたの唯一の選択です。NewValidDumpsに提供されている資料はIT認定試験に対して10年過ぎの経験を持っているプロフェッショナルによって研究と実践を通じて作成し出されたものです。NewValidDumpsは最新かつ最も正確な試験AA受験対策解説集問題集を用意しておきます。
NewValidDumpsのAA受験対策解説集問題集は多くの受験生に検証されたものですから、高い成功率を保証できます。もしこの問題集を利用してからやはり試験に不合格になってしまえば、NewValidDumpsは全額で返金することができます。あるいは、無料で試験AA受験対策解説集問題集を更新してあげるのを選択することもできます。こんな保障がありますから、心配する必要は全然ないですよ。
CPAのAA受験対策解説集問題集はAA受験対策解説集に関する問題をほとんど含まれます。私たちのCPAのAA受験対策解説集問題集を使うのは君のベストな選択です。
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 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: 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
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: 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
NewValidDumpsのITエリートたちは彼らの専門的な目で、最新的なCPAのIBM C1000-101-KR試験トレーニング資料に注目していて、うちのCPAのIBM C1000-101-KR問題集の高い正確性を保証するのです。 Amazon DOP-C02-KR - NewValidDumpsを選ぶなら、成功を選ぶのに等しいです。 CPAのIIA IIA-CIA-Part1-JPN認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。 それを利用したら、君のCPAのUiPath UiPath-ABAv1認定試験に合格するのは問題ありません。 HP HPE0-S59 - 正しい方法は大切です。
Updated: May 26, 2022