この問題集の合格率は高いので、多くのお客様からAA試験準備問題集への好評をもらいました。AA試験準備問題集のカーバー率が高いので、勉強した問題は試験に出ることが多いです。だから、弊社の提供するAA試験準備問題集を暗記すれば、きっと試験に合格できます。 君はほかのサイトや書籍もブラウズ するがもしれませんが、弊社の関連の学習資料と比較してからNewValidDumpsの商品の範囲が広くてまたネット上でダウンロードを発見してしまいました。NewValidDumpsだけ全面と高品質の問題集があるのではNewValidDumpsの専門家チームが彼らの長年のIT知識と豊富な経験で研究してしました。 NewValidDumpsにたくさんのIT専門人士がいって、弊社の問題集に社会のITエリートが認定されて、弊社の問題集は試験の大幅カーバして、合格率が１００％にまで達します。
CPAのAA - Audit & Insurance試験準備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。 自分のIT業界での発展を希望したら、CPAのAA 受験資格試験に合格する必要があります。CPAのAA 受験資格試験はいくつ難しくても文句を言わないで、我々NewValidDumpsの提供する資料を通して、あなたはCPAのAA 受験資格試験に合格することができます。
あなたはNewValidDumpsの学習教材を購入した後、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。CPAのAA試験準備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。NewValidDumpsを選ぶなら、君がCPAのAA試験準備認定試験に合格するということできっと喜んでいます。
現在IT技術会社に通勤しているあなたは、CPAのAA試験準備試験認定を取得しましたか？AA試験準備試験認定は給料の増加とジョブのプロモーションに役立ちます。短時間でAA試験準備試験に一発合格したいなら、我々社のCPAのAA試験準備資料を参考しましょう。また、AA試験準備問題集に疑問があると、メールで問い合わせてください。
CPAのAA試験準備試験にリラクスで合格するのも可能性があります。我々NewValidDumpsの提供するCPAのAA試験準備試験のソフトを利用した多くのお客様はこのような感じがあります。
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
人によって目標が違いますが、あなたにCPA CompTIA SK0-005J試験に順調に合格できるのは我々の共同の目標です。 CPAのSalesforce Energy-and-Utilities-Cloud試験に参加する人はますます多くなっています。 あなたに高品質で、全面的なMicrosoft AI-102参考資料を提供することは私たちの責任です。 全力を尽くせば、SAP C_S4CPR_2402試験の合格も可能となります。 NewValidDumpsは専門のIT業界での評判が高くて、あなたがインターネットでNewValidDumpsの部分のCPA Salesforce OmniStudio-Consultant「Audit & Insurance」資料を無料でダウンロードして、弊社の正確率を確認してください。
Updated: May 26, 2022