CPAの認証資格は最近ますます人気になっていますね。国際的に認可された資格として、CPAの認定試験を受ける人も多くなっています。その中で、AA模擬試験問題集認定試験は最も重要な一つです。 それに、ソフトを買ったあなたは一年間の無料更新サービスを得ています。ご安心で試験のために勉強します。 NewValidDumpsのCPAのAA模擬試験問題集試験トレーニング資料を使ったら、君のCPAのAA模擬試験問題集認定試験に合格するという夢が叶えます。
Certified Public Accountant AA模擬試験問題集 - Audit & Insurance それは正確性が高くて、カバー率も広いです。 これらをするのはあなたのCPAのAA 試験対策試験を準備する圧力を減少するためです。IT業界で働いているあなたにとってのCPAのAA 試験対策試験の重要性を知っていますから、我々はあなたを助けられるCPAのAA 試験対策ソフトを開発しました。
我々はあなたに提供するのは最新で一番全面的なCPAのAA模擬試験問題集問題集で、最も安全な購入保障で、最もタイムリーなCPAのAA模擬試験問題集試験のソフトウェアの更新です。無料デモはあなたに安心で購入して、購入した後1年間の無料CPAのAA模擬試験問題集試験の更新はあなたに安心で試験を準備することができます、あなたは確実に購入を休ませることができます私たちのソフトウェアを試してみてください。もちろん、我々はあなたに一番安心させるのは我々の開発する多くの受験生に合格させるCPAのAA模擬試験問題集試験のソフトウェアです。
AA模擬試験問題集試験はCPAの認定試験の一つですが、もっとも重要なひとつです。CPAのAA模擬試験問題集の認定試験に合格するのは簡単ではなくて、NewValidDumpsはAA模擬試験問題集試験の受験生がストレスを軽減し、エネルギーと時間を節約するために専門研究手段として多様な訓練を開発して、NewValidDumpsから君に合ったツールを選択してください。
CPA AA模擬試験問題集「Audit & Insurance」認証試験に合格することが簡単ではなくて、CPA AA模擬試験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
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: 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
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: 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
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
CIPS L4M1試験はCPAの一つ重要な認証試験で多くのIT専門スタッフが認証される重要な試験です。 HP HP2-I59 - 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。 Salesforce B2C-Commerce-Architect - 成功を祈ります。 Microsoft AI-900 - 試験問題と解答に関する質問があるなら、当社は直後に解決方法を差し上げます。 CPAのEMC D-CI-DS-23認定試験「Audit & Insurance」によい準備ができて、試験に穏やかな心情をもって扱うことができます。
Updated: May 26, 2022