なぜなら、それはCPAのAA日本語問題集認定試験に関する必要なものを含まれるからです。NewValidDumpsを選んだら、あなたは簡単に認定試験に合格することができますし、あなたはITエリートたちの一人になることもできます。まだ何を待っていますか。 我が社のNewValidDumpsはいつまでもお客様の需要を重点に置いて、他のサイトに比べより完備のCPA試験資料を提供し、CPA試験に参加する人々の通過率を保障できます。お客様に高質のAA日本語問題集練習問題を入手させるには、我々は常に真題の質を改善し足り、最新の試験に応じて真題をアープデートしたいしています。 それは正確性が高くて、カバー率も広いです。
CPAのAA - Audit & Insurance日本語問題集試験に失敗しても、我々はあなたの経済損失を減少するために全額で返金します。 AA 認定資格試験資格認定試験に合格できるかどうかには、重要なのは正確の方法で、復習教材の量ではありません。だから、NewValidDumpsはあなたがCPA AA 認定資格試験資格認定試験にパースする正確の方法です。
社会と経済の発展につれて、多くの人はIT技術を勉強します。なぜならば、IT職員にとって、CPAのAA日本語問題集資格証明書があるのは肝心な指標であると言えます。自分の能力を証明するために、AA日本語問題集試験に合格するのは不可欠なことです。
CPAのAA日本語問題集認定試験の最新教育資料はNewValidDumpsの専門チームが研究し続けてついに登場し、多くの人の夢が実現させることができます。今のIT業界の中で、自分の地位を固めたくて知識と情報技術を証明したいのもっとも良い方法がCPAのAA日本語問題集認定試験でございます。がCPAのAA日本語問題集「Audit & Insurance」認定試験の合格書を取ったら仕事の上で大きな変化をもたらします。
CPA AA日本語問題集「Audit & Insurance」認証試験に合格することが簡単ではなくて、CPA AA日本語問題集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。
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
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Updated: May 26, 2022