NewValidDumpsのCPAのAA模擬試験試験トレーニング資料はインターネットでの全てのトレーニング資料のリーダーです。NewValidDumpsはあなたが首尾よく試験に合格することを助けるだけでなく、あなたの知識と技能を向上させることもできます。あなたが自分のキャリアでの異なる条件で自身の利点を発揮することを助けられます。 試験参考書を読み終わる時間も足りないですから・・・」いまこのような気持ちがありますか。そうしても焦らないでくださいよ。 試験の準備をするためにNewValidDumpsのCPAのAA模擬試験試験トレーニング資料を買うのは冒険的行為と思ったとしたら、あなたの人生の全てが冒険なことになります。
その中で、AA - Audit & Insurance模擬試験認定試験は最も重要な一つです。 君は一回だけでCPAのAA 試験対策書認定試験に合格したいなら、或いは自分のIT技能を増強したいなら、NewValidDumpsはあなたにとって最高な選択です。長年の努力を通じて、NewValidDumpsのCPAのAA 試験対策書認定試験の合格率が１００パーセントになっていました。
NewValidDumpsのCPAのAA模擬試験試験トレーニング資料を使ったら、君のCPAのAA模擬試験認定試験に合格するという夢が叶えます。なぜなら、それはCPAのAA模擬試験認定試験に関する必要なものを含まれるからです。NewValidDumpsを選んだら、あなたは簡単に認定試験に合格することができますし、あなたはITエリートたちの一人になることもできます。
我々NewValidDumpsは一番行き届いたアフタサービスを提供します。CPA AA模擬試験試験問題集を購買してから、一年間の無料更新を楽しみにしています。あなたにCPA AA模擬試験試験に関する最新かつ最完備の資料を勉強させ、試験に合格させることだと信じます。もしあなたはAA模擬試験試験に合格しなかったら、全額返金のことを承諾します。
幸せの生活は自分で作られて得ることです。だから、大人気なIT仕事に従事したいあなたは今から準備して努力するのではないでしょうか？さあ、ここで我々社のCPAのAA模擬試験試験模擬問題を推薦させてくださいませんか。
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
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: 3
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: 4
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: 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
我々社サイトのCPA IBM C1000-182問題庫は最新かつ最完備な勉強資料を有して、あなたに高品質のサービスを提供するのはIBM C1000-182資格認定試験の成功にとって唯一の選択です。 もしあなたは残念的にIAM IAM-Certificate試験に失敗したら、全額で返金することを承諾します。 あなたは無料でMicrosoft MS-900-KR復習教材をダウンロードしたいですか？もちろん、回答ははいです。 PDF版、ソフト版、オンライン版は各自のメリットがあるので、あなたは自分の好きにするし、我々NewValidDumpsのCPA Nutanix NCP-MCI-6.5-JPN問題集デモを参考して選択できます。 Cisco 300-710J - 弊社の資料を使って、１００％に合格を保証いたします。
Updated: May 26, 2022