だから、我々社は力の限りで弊社のCPA AA問題トレーリング試験資料を改善し、改革の変更に応じて更新します。あなたはいつまでも最新版の問題集を使用できるために、ご購入の一年間で無料の更新を提供します。人によって目標が違いますが、あなたにCPA AA問題トレーリング試験に順調に合格できるのは我々の共同の目標です。 しかも、一年間の無料更新サービスを提供します。NewValidDumpsは実際の環境で本格的なCPAのAA問題トレーリング「Audit & Insurance」の試験の準備過程を提供しています。 あなたはAA問題トレーリング試験に不安を持っていますか？AA問題トレーリング参考資料をご覧下さい。
NewValidDumps CPAのAA - Audit & Insurance問題トレーリング試験材料は最も実用的なIT認定材料を提供することを確認することができます。 NewValidDumps を選択して１００％の合格率を確保することができて、もし試験に失敗したら、NewValidDumpsが全額で返金いたします。
心配することはないよ、NewValidDumpsのCPAのAA問題トレーリング試験トレーニング資料がありますから。この資料を手に入れたら、全てのIT認証試験がたやすくなります。NewValidDumpsのCPAのAA問題トレーリング試験トレーニング資料はCPAのAA問題トレーリング認定試験のリーダーです。
NewValidDumpsのCPAのAA問題トレーリング試験トレーニング資料は高度に認証されたIT領域の専門家の経験と創造を含めているものです。私たちのIT専門家は受験生のために、最新的なCPAのAA問題トレーリング問題集を提供します。うちの学習教材の高い正確性は言うまでもありません。受験生が最も早い時間で、一回だけでCPAのAA問題トレーリング認定試験に合格できるために、NewValidDumpsはずっとがんばります。
したがって、NewValidDumpsのAA問題トレーリング問題集も絶えずに更新されています。それに、NewValidDumpsの教材を購入すれば、NewValidDumpsは一年間の無料アップデート・サービスを提供してあげます。
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
Salesforce B2C-Commerce-Architect - 君がうち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。 NewValidDumpsのCisco 300-430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。 Microsoft MS-102 - もし弊社のソフトを使ってあなたは残念で試験に失敗したら、弊社は全額で返金することを保証いたします。 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Nutanix NCS-Core試験トレーニング資料に注目していて、うちのCPAのNutanix NCS-Core問題集の高い正確性を保証するのです。 しかし、我々はCPAのSalesforce Platform-App-Builder-JPN試験のソフトウェアは、あなたの期待に応えると信じて、私はあなたの成功を祈っています！
Updated: May 26, 2022