CPA AA試験概要「Audit & Insurance」認証試験に合格することが簡単ではなくて、CPA AA試験概要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。 CPAのAA試験概要試験に受かるのは実際にそんなに難しいことではないです。大切なのはあなたがどんな方法を使うかということです。 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。
Certified Public Accountant AA試験概要 - Audit & Insurance 「信仰は偉大な感情で、創造の力になれます。 はCPAのAA 復習問題集試験に合格するのに、私たちは最も早い時間で合格するのを追求します。
さて、はやく試験を申し込みましょう。NewValidDumpsはあなたを助けることができますから、心配する必要がないですよ。あなたの夢は何ですか。
NewValidDumpsのCPAのAA試験概要試験トレーニング資料は豊富な経験を持っているIT専門家が研究したものです。君がCPAのAA試験概要問題集を購入したら、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。もしCPAのAA試験概要問題集は問題があれば、或いは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。
今日、我々があなたに提供するCPAのAA試験概要ソフトは多くの受験生に検査されました。彼らにCPAのAA試験概要試験に合格させました。
QUESTION NO: 1
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: 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
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: 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
弊社のソフトを使用して、ほとんどのお客様は難しいと思われているCPAのHP HP2-I68試験に順調に剛角しました。 CPAのIBM C1000-162試験に参加するのを決めるとき、あなたは強い心を持っているのを証明します。 Microsoft MS-700 - 試験に失敗したら、全額で返金する承諾があります。 お客様か購入する前、我が社NewValidDumpsのSAP C_SIGDA_2403問題集の見本を無料にダウンロードできます。 暇な時間だけでCPAのMicrosoft PL-900J試験に合格したいのですか。
Updated: May 26, 2022