CPAのAA絶対合格試験に参加するのは大ブレークになる一方が、AA絶対合格試験情報は雑多などの問題が注目している。たくさんの品質高く問題集を取り除き、我々NewValidDumpsのAA絶対合格問題集を選らんでくださいませんか。我々のAA絶対合格問題集はあなたに質高いかつ完備の情報を提供し、成功へ近道のショットカットになります。 我々NewValidDumpsはCPAのAA絶対合格試験問題集をリリースする以降、多くのお客様の好評を博したのは弊社にとって、大変な名誉なことです。また、我々はさらに認可を受けられるために、皆様の一切の要求を満足できて喜ぶ気持ちでずっと協力し、完備かつ精確のAA絶対合格試験問題集を開発するのに準備します。 競争力が激しい社会に当たり、我々NewValidDumpsは多くの受験生の中で大人気があるのは受験生の立場からCPA AA絶対合格試験資料をリリースすることです。
Certified Public Accountant AA絶対合格 - Audit & Insurance あなたに向いていることを確かめてから買うのも遅くないですよ。 NewValidDumpsの問題集は真実試験の問題にとても似ていて、弊社のチームは自分の商品が自信を持っています。NewValidDumpsが提供した商品をご利用してください。
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「私はだめです。」という話を永遠に言わないでください。これは皆さんのためのアドバイスです。難しいCPAのAA絶対合格認定試験に合格する能力を持たないと思っても、あなたは効率的な骨の折れないトレーニングツールを選んで試験に合格させることができます。NewValidDumpsのCPAのAA絶対合格試験トレーニング資料はとても良いトレーニングツールで、１００パーセントの合格率を保証します。それに、資料の値段は手頃です。NewValidDumpsを利用したらあなたはきっと大いに利益を得ることができます。ですから、「私はだめです。」という話を言わないでください。諦めないのなら、希望が現れています。あなたの希望はNewValidDumpsのCPAのAA絶対合格試験トレーニング資料にありますから、速く掴みましょう。
ここには、私たちは君の需要に応じます。NewValidDumpsのCPAのAA絶対合格問題集を購入したら、私たちは君のために、一年間無料で更新サービスを提供することができます。
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
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: 3
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: 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
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Updated: May 26, 2022