CPA AA日本語試験情報「Audit & Insurance」認証試験に合格することが簡単ではなくて、CPA AA日本語試験情報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。 我々社の職員は全日であなたのお問い合わせを待っております。何の疑問があると、弊社の職員に連絡して問い合わせます。 今の社会の中で、ネット上で訓練は普及して、弊社は試験問題集を提供する多くのネットの一つでございます。
Certified Public Accountant AA日本語試験情報 - Audit & Insurance 我々は心からあなたが首尾よく試験に合格することを願っています。 AA 資格認定試験はCPAのひとつの認証で、AA 資格認定試験がCPAに入るの第一歩として、AA 資格認定試験「Audit & Insurance」試験がますます人気があがって、AA 資格認定試験に参加するかたもだんだん多くなって、しかしAA 資格認定試験認証試験に合格することが非常に難しいで、君はAA 資格認定試験に関する試験科目の問題集を購入したいですか？
NewValidDumpsのCPAのAA日本語試験情報試験トレーニング資料はIT人員の皆さんがそんな目標を達成できるようにヘルプを提供して差し上げます。NewValidDumpsのCPAのAA日本語試験情報試験トレーニング資料は１００パーセントの合格率を保証しますから、ためらわずに決断してNewValidDumpsを選びましょう。CPAのAA日本語試験情報認定試験は実は技術専門家を認証する試験です。
弊社が提供した問題集がほかのインターネットに比べて問題のカーバ範囲がもっと広くて対応性が強い長所があります。NewValidDumpsが持つべきなIT問題集を提供するサイトでございます。
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日本語試験情報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
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
SAP C_C4H620_34 - でもたくさんの方法があって、最も少ない時間をエネルギーをかかるのは最高です。 しかし、Oracle 1z1-071認定試験を受けて資格を得ることは自分の技能を高めてよりよく自分の価値を証明する良い方法ですから、選択しなければならならないです。 Huawei H23-211_V1.0 - そのデザインは当面の急速に変化するIT市場と密接な関係があります。 もしCPAのCisco 350-401J問題集は問題があれば、或いは試験に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。 CPAのMicrosoft AZ-400J認定試験を受けたら、速くNewValidDumpsというサイトをクリックしてください。
Updated: May 26, 2022