だから、弊社の提供するAA日本語認定問題集を暗記すれば、きっと試験に合格できます。数年以来の整理と分析によって開発されたAA日本語認定問題集は権威的で全面的です。AA日本語認定問題集を利用して試験に合格できます。 我々は全て平凡かつ普通な人で、時には勉強したものをこなしきれないですから、忘れがちになります。NewValidDumpsのCPAのAA日本語認定試験トレーニング資料を見つけたら、これはあなたが購入しなければならないものを知ります。 NewValidDumpsにたくさんのIT専門人士がいって、弊社の問題集に社会のITエリートが認定されて、弊社の問題集は試験の大幅カーバして、合格率が１００％にまで達します。
Certified Public Accountant AA日本語認定 - Audit & Insurance NewValidDumpsはIT認定試験を受験した多くの人々を助けました。 NewValidDumpsのAA 試験対策問題集を通して、他の人が手に入れない資格認証を簡単に受け取ります。早めによりよい仕事を探しできて、長閑な万元以上の月給がある生活を楽しみます。
それはNewValidDumpsのAA日本語認定問題集です。気楽に試験に合格したければ、はやく試しに来てください。AA日本語認定認定試験に合格することは難しいようですね。
弊社のCPA AA日本語認定問題集を使用した後、AA日本語認定試験に合格するのはあまりに難しくないことだと知られます。我々NewValidDumps提供するAA日本語認定問題集を通して、試験に迅速的にパースする技をファンドできます。あなたのご遠慮なく購買するために、弊社は提供する無料のCPA AA日本語認定問題集デーモをダウンロードします。
うちのCPAのAA日本語認定試験トレーニング資料を購入する前に、NewValidDumpsのサイトで、一部分のフリーな試験問題と解答をダンロードでき、試用してみます。君がうちの学習教材を購入した後、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。
QUESTION NO: 1
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: 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
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
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: 5
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
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Updated: May 26, 2022