今の人材が多い社会中に多くの業界は人材不足でたとえばIT業界はかなり技術的な人材が不足で、CPAのAA日本語的中対策認定試験はIT技術の認証試験の1つで、NewValidDumpsはCPAのAA日本語的中対策認証試験に関するの特別な技術を持ってサイトでございます。 自分の能力を証明するために、AA日本語的中対策試験に合格するのは不可欠なことです。弊社のAA日本語的中対策真題を入手して、試験に合格する可能性が大きくなります。 もし試験に失敗したら、弊社が全額で返金いたします。
Certified Public Accountant AA日本語的中対策 - Audit & Insurance NewValidDumpsはあなたと苦楽を共にして、一緒に挑戦に直面します。 CPA AA 勉強方法「Audit & Insurance」認証試験に合格することが簡単ではなくて、CPA AA 勉強方法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日本語的中対策試験トレーニング資料はよい選択で、あなたが首尾よく試験に合格することを助けられます。これも成功へのショートカットです。誰もが成功する可能性があって、大切なのは選択することです。
CPAのAA日本語的中対策試験に合格するのに、私たちは最も早い時間で合格するのを追求します。私たちはお客様のための利益を求めるのを追求します。私たちはNewValidDumpsです。NewValidDumpsはCPAのAA日本語的中対策問題集の正確性と高いカバー率を保証します。CPAのAA日本語的中対策問題集を購入したら、NewValidDumps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。は
最近、CPAのAA日本語的中対策試験は非常に人気のある認定試験です。あなたもこの試験の認定資格を取得したいのですか。
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