不合格になる場合は、全額返金することを保証いたします。また、AA日本語版試験解答認定試験内容が変えば、早速お客様にお知らせします。そして、もしAA日本語版試験解答問題集の更新版があれば、お客様にお送りいたします。 あなたはAA日本語版試験解答試験に不安を持っていますか？AA日本語版試験解答参考資料をご覧下さい。私たちのAA日本語版試験解答参考資料は十年以上にわたり、専門家が何度も練習して、作られました。 AA日本語版試験解答試験参考書は定期的に更新されますからです。
Certified Public Accountant AA日本語版試験解答 - Audit & Insurance 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。 NewValidDumpsのCPAのAA 日本語版復習資料問題集を買う前に、一部の問題と解答を無料にダウンロードすることができます。PDFのバージョンとソフトウェアのバージョンがありますから、ソフトウェアのバージョンを必要としたら、弊社のカスタマーサービススタッフから取得してください。
NewValidDumpsのCPAのAA日本語版試験解答試験トレーニング資料は最高のトレーニング資料です。IT職員としてのあなたは切迫感を感じましたか。NewValidDumpsを選んだら、成功への扉を開きます。
IT技術の急速な発展につれて、IT認証試験の問題は常に変更されています。したがって、NewValidDumpsのAA日本語版試験解答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。問題が更新される限り、NewValidDumpsは直ちに最新版のAA日本語版試験解答資料を送ってあげます。そうすると、あなたがいつでも最新バージョンの資料を持っていることが保証されます。NewValidDumpsはあなたが試験に合格するのを助けることができるだけでなく、あなたは最新の知識を学ぶのを助けることもできます。このような素晴らしい資料をぜひ見逃さないでください。
NewValidDumpsというサイトは素晴らしいソースサイトで、CPAのAA日本語版試験解答の試験材料、研究材料、技術材料や詳しい解答に含まれています。問題集が提供したサイトは近年で急速に増加しています。
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
NewValidDumpsのJuniper JN0-105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。 Linux Foundation FOCP - そうしたら速くNewValidDumpsを選びましょう。 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CompTIA N10-008J試験トレーニング資料に注目していて、うちのCPAのCompTIA N10-008J問題集の高い正確性を保証するのです。 NewValidDumpsのCPAのJuniper JN0-214試験トレーニング資料はIT認証試験を受ける人々の必需品です。 CPAのIAPP AIGP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。
Updated: May 26, 2022