君は成功の道にもっと近くなります。楽な気持ちでCPAのAA関連日本語内容試験に合格したい？NewValidDumpsのCPAのAA関連日本語内容問題集は良い選択になるかもしれません。NewValidDumpsのCPAのAA関連日本語内容問題集は君には必要な試験内容と答えを含まれます。 購入した前の無料の試み、購入するときのお支払いへの保障、購入した一年間の無料更新CPAのAA関連日本語内容試験に失敗した全額での返金…これらは我々のお客様への承諾です。常々、時間とお金ばかり効果がないです。 まだCPAのAA関連日本語内容認定試験に合格できるかどうかを悩んでいますか。
我々AA - Audit & Insurance関連日本語内容問題集の通過率は高いので、90％の合格率を保証します。 NewValidDumpsはあなたの信頼を得る足ります。何の努力と時間もなくてCPAのAA 試験対応試験に合格するのは不可能です。
それで、我々社の無料のCPA AA関連日本語内容デモを参考して、あなたに相応しい問題集を入手します。暇の時間を利用して勉強します。努力すれば報われますなので、CPA AA関連日本語内容資格認定を取得して自分の生活状況を改善できます。
多分、AA関連日本語内容テスト質問の数が伝統的な問題の数倍である。CPA AA関連日本語内容試験参考書は全ての知識を含めて、全面的です。そして、AA関連日本語内容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関連日本語内容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。
時間が経つとともに、我々はインタネット時代に生活します。この時代にはIT資格認証を取得するは重要になります。
QUESTION NO: 1
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
QUESTION NO: 2
When performing risk assessment procedures and related activities to obtain an understanding of the entity and its environment, including the entity's internal control, required by ISA 315, the auditor shall perform certain procedures to obtain information for use in identifying the risks of material misstatement due to fraud.
Which of the following is not a part of an entity's risk assessment process?
A. Identify relevant business risks
B. Assess the likelihood of occurrence
C. Decide upon actions to manage the risks
D. Report the process to the auditors
Answer: D
QUESTION NO: 3
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: 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
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
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Updated: May 26, 2022