現在、市場でオンラインのCPAのAA技術内容試験トレーニング資料はたくさんありますが、NewValidDumpsのCPAのAA技術内容試験トレーニング資料は絶対に最も良い資料です。我々NewValidDumpsはいつでも一番正確なCPAのAA技術内容資料を提供するように定期的に更新しています。それに、NewValidDumpsのCPAのAA技術内容試験トレーニング資料が一年間の無料更新サービスを提供しますから、あなたはいつも最新の資料を持つことができます。 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。CPAのAA技術内容の購入の前にあなたの無料の試しから、購入の後での一年間の無料更新まで我々はあなたのCPAのAA技術内容試験に一番信頼できるヘルプを提供します。 IT認証のトレーニング資料が必要としたら、NewValidDumpsのCPAのAA技術内容試験トレーニング資料を利用しなければ絶対後悔しますよ。
Certified Public Accountant AA技術内容 - Audit & Insurance それに、うちの学習教材を購入したら、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。 CPA AA テスト資料「Audit & Insurance」認証試験に合格することが簡単ではなくて、CPA AA テスト資料証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。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。
NewValidDumpsの CPAのAA技術内容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。その権威性は言うまでもありません。あなたはうちのCPAのAA技術内容問題集を購入する前に、NewValidDumpsは無料でサンプルを提供することができます。
我々NewValidDumpsは一番行き届いたアフタサービスを提供します。CPA AA技術内容試験問題集を購買してから、一年間の無料更新を楽しみにしています。あなたにCPA AA技術内容試験に関する最新かつ最完備の資料を勉強させ、試験に合格させることだと信じます。もしあなたはAA技術内容試験に合格しなかったら、全額返金のことを承諾します。
あなたは試験の最新バージョンを提供することを要求することもできます。最新のAA技術内容試験問題を知りたい場合、試験に合格したとしてもNewValidDumpsは無料で問題集を更新してあげます。
QUESTION NO: 1
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: 2
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: 3
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: 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
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
そうしたら、CPA CWNP CWAP-404試験はそんなに簡単なことだと知られます。 NewValidDumpsのウェブサイトに行ってもっとたくさんの情報をブラウズして、あなたがほしい試験SAP C_BW4H_214参考書を見つけてください。 また、購入する前に、無料でSAP C-THR12-2311のPDF版デモをダウンロードでき、信頼性を確認することができます。 NewValidDumpsのCPAのCompTIA SY0-601試験トレーニング資料は豊富な経験を持っているIT専門家が研究したものです。 NetSuite SuiteFoundation - 君が選んだのはNewValidDumps、成功を選択したのに等しいです。
Updated: May 26, 2022