うちの商品を使ったら、君は最も早い時間で、簡単に認定試験に合格することができます。もし君がサラリーマンで、もし君が早い時間でCPAのAA試験問題集認定試験に合格したいなら、NewValidDumpsは君のベストな選択になります。うちのCPAのAA試験問題集学習教材はNewValidDumpsのIT専門家たちが研究して、実践して開発されたものです。 あなたはAA試験問題集試験に不安を持っていますか？AA試験問題集参考資料をご覧下さい。私たちのAA試験問題集参考資料は十年以上にわたり、専門家が何度も練習して、作られました。 もしうちの学習教材を購入した後、認定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。
Certified Public Accountant AA試験問題集 - Audit & Insurance そうしたらあなたはNewValidDumpsが用意した問題集にもっと自信があります。 あなたに安心させるために、我々のソフトを利用してあなたが試験に失敗したら、我々は全額で返金するのを承諾してよりよいCPAのAA 日本語復習赤本ソフトを開発し続けます。我々NewValidDumpsが自分のソフトに自信を持つのは我々のCPAのAA 日本語復習赤本ソフトでCPAのAA 日本語復習赤本試験に参加する皆様は良い成績を取りましたから。
NewValidDumpsにIT業界のエリートのグループがあって、彼達は自分の経験と専門知識を使ってCPA AA試験問題集認証試験に参加する方に対して問題集を研究続けています。君が後悔しないようにもっと少ないお金を使って大きな良い成果を取得するためにNewValidDumpsを選択してください。NewValidDumpsはまた一年間に無料なサービスを更新いたします。
IT技術の急速な発展につれて、IT認証試験の問題は常に変更されています。したがって、NewValidDumpsのAA試験問題集問題集も絶えずに更新されています。それに、NewValidDumpsの教材を購入すれば、NewValidDumpsは一年間の無料アップデート・サービスを提供してあげます。問題が更新される限り、NewValidDumpsは直ちに最新版のAA試験問題集資料を送ってあげます。そうすると、あなたがいつでも最新バージョンの資料を持っていることが保証されます。NewValidDumpsはあなたが試験に合格するのを助けることができるだけでなく、あなたは最新の知識を学ぶのを助けることもできます。このような素晴らしい資料をぜひ見逃さないでください。
そのため、AA試験問題集試験参考書に対して、お客様の新たな要求に迅速に対応できます。それは受験者の中で、AA試験問題集試験参考書が人気がある原因です。
QUESTION NO: 1
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: 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
Internal auditors and management have become increasingly concerned about computer fraud.
Which of the following control procedures would be least important in preventing computer fraud?
A. Programme change control that requires a distinction between production programmes and test programmes.
B. Testing of new applications by users during the systems development process.
C. Segregation of duties between the applications programmer and the programme librarian function.
D. Segregation of duties between the programmer and systems analyst.
Answer: D
QUESTION NO: 4
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: 5
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
NewValidDumpsのMicrosoft MD-102問題集は多くの受験生に検証されたものですから、高い成功率を保証できます。 Salesforce Salesforce-Marketing-Associate - NewValidDumpsはもっぱら認定試験に参加するIT業界の専門の人士になりたい方のために模擬試験の練習問題と解答を提供した評判の高いサイトでございます。 NewValidDumpsのITエリートたちは彼らの専門的な目で、最新的なCPAのOracle 1z1-808-KR試験トレーニング資料に注目していて、うちのCPAのOracle 1z1-808-KR問題集の高い正確性を保証するのです。 今の競争の激しいIT業界ではCPAのCIPS L3M4試験にパスした方はメリットがおおくなります。 CPAのSAP P_SAPEA_2023認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。
Updated: May 26, 2022