AA資格取得試験の準備をするとき、がむしゃらにITに関連する知識を学ぶのは望ましくない勉強法です。実際は試験に合格するコツがあるのですよ。もし試験に準備するときに良いツールを使えば、多くの時間を節約することができるだけでなく、楽に試験に合格する保障を手にすることもできます。 あるいは、無料で試験AA資格取得問題集を更新してあげるのを選択することもできます。こんな保障がありますから、心配する必要は全然ないですよ。 私たちのCPAのAA資格取得問題集を使うのは君のベストな選択です。
その中の一部は暇な時間だけでCPAのAA - Audit & Insurance資格取得試験を準備します。 ただ、社会に入るIT卒業生たちは自分能力の不足で、AA 無料問題試験向けの仕事を探すのを悩んでいますか？それでは、弊社のCPAのAA 無料問題練習問題を選んで実用能力を速く高め、自分を充実させます。その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にAA 無料問題向けの会社に入ります。
そのほかに、我々はあなたの個人情報の安全性を保証します。CPAのAA資格取得試験の資料についてあなたは何か問題があったら、それとも、ほかの試験ソフトに興味があったら、直ちにオンラインで我々を連絡したり、メールで問い合わせたりすることができます。我々は尽力してあなたにCPAのAA資格取得試験に合格させます。
多分、AA資格取得テスト質問の数が伝統的な問題の数倍である。CPA AA資格取得試験参考書は全ての知識を含めて、全面的です。そして、AA資格取得試験参考書の問題は本当の試験問題とだいたい同じことであるとわかります。AA資格取得試験参考書があれば,ほかの試験参考書を勉強する必要がないです。
あなたはまだ躊躇しているなら、NewValidDumpsのAA資格取得問題集デモを参考しましょ。なにごとによらず初手は难しいです、どのようにCPA AA資格取得試験への復習を始めて悩んでいますか。
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
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
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
CPAのSalesforce ANC-201の認定試験に合格すれば、就職機会が多くなります。 毎年、たくさんの人がIBM C1000-058試験に参加し、合格しました。 ISACA CISA-CN - あなたの全部な需要を満たすためにいつも頑張ります。 でも、あなたはPMI PMP-CN試験参考書を買ったお客様のコメントを見ると、すぐ信じるようになります。 NewValidDumpsの専門家チームがCPAのMicrosoft SC-200認証試験に対して最新の短期有効なトレーニングプログラムを研究しました。
Updated: May 26, 2022