NewValidDumpsは長年の努力を通じて、CPAのAA受験記対策認定試験の合格率が１００パーセントになっていました。うちのCPAのAA受験記対策問題集を購入する前に、一部分のフリーな試験問題と解答をダンロードして、試用してみることができます。無料サンプルのご利用によってで、もっとうちの学習教材に自信を持って、君のベストな選択を確認できます。 そうしたらあなたはNewValidDumpsが用意した問題集にもっと自信があります。早くNewValidDumpsの問題集を君の手に入れましょう。 あなたはNewValidDumpsの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。
Certified Public Accountant AA受験記対策 - Audit & Insurance しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。 ただ、社会に入るIT卒業生たちは自分能力の不足で、AA 模擬体験試験向けの仕事を探すのを悩んでいますか？それでは、弊社のCPAのAA 模擬体験練習問題を選んで実用能力を速く高め、自分を充実させます。その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にAA 模擬体験向けの会社に入ります。
CPAのAA受験記対策認定試験は競争が激しい今のIT業界中でいよいよ人気があって、受験者が増え一方で難度が低くなくて結局専門知識と情報技術能力の要求が高い試験なので、普通の人がCPA認証試験に合格するのが必要な時間とエネルギーをかからなければなりません。
CPAのAA受験記対策の認定試験に合格すれば、就職機会が多くなります。この試験に合格すれば君の専門知識がとても強いを証明し得ます。CPAのAA受験記対策の認定試験は君の実力を考察するテストでございます。
これは前例のない真実かつ正確なものです。受験生のあなたが首尾よく試験に合格することを助けるように、当社のITエリートの団体はずっと探っています。
QUESTION NO: 1
In exceptional circumstances, the auditor may judge it necessary to depart from a relevant requirement in an ISA.
In the country Bepara, financial reporting authority's requirement regarding recognition of agricultural assets is stricter than guided in IAS.
Under the circumstances, what will be the BEST action by the auditor of Xyl Ltd in Bepara?
A. The auditor shall perform complex audit procedures for Xyl Ltd to achieve the aim of the requirement.
B. The auditor shall perform alternative audit procedures for Xyl Ltd to achieve the aim of the requirement.
C. The auditor shall perform local audit procedures to achieve the aim of the requirement.
D. The auditor shall not perform any audit activity for agricultural asset of Xyl Ltd.
Answer: B
QUESTION NO: 2
When performing risk assessment procedures and related activities to obtain an understanding of the entity and its environment, including the entity's internal control, required by ISA 315, the auditor shall perform certain procedures to obtain information for use in identifying the risks of material misstatement due to fraud.
Which of the following is not a part of an entity's risk assessment process?
A. Identify relevant business risks
B. Assess the likelihood of occurrence
C. Decide upon actions to manage the risks
D. Report the process to the auditors
Answer: D
QUESTION NO: 3
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: 4
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: 5
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
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Updated: May 26, 2022