CPA Audit & Insurance : AA

明日ではなく、今日が大事と良く知られるから、そんなにぐずぐずしないで早く我々社のAudit & Insurance日本語対策問題集を勉強し、自身を充実させます。我々社の練習問題は長年でAudit & Insurance模擬試験トレーニング資料に研究している専業化チームによって編集されます。Audit & Insurance資格問題集はPDF版、ソフト版、オンライン版を含まれ、この三つバージョンから自分の愛用することを選んでいます。他の人に先立ってAA認定資格を得るために、今から勉強しましょう。

有効的なAA認定資格試験問題集を見つけられるのは資格試験にとって重要なのです。我々JapancertのAudit & Insurance試験問題と試験解答の正確さは、あなたの試験準備をより簡単にし、あなたが試験に高いポイントを得ることを保証します。Audit & Insurance資格試験に参加する意向があれば、当社のJapancertから自分に相応しい受験対策解説集を選らんで、認定試験の学習教材として勉強します。

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CPA Audit & Insurance 認定 AA 試験問題:

1. A subsidiary president terminated a controller and hired a replacement without the required corporate approvals. Sales, cash flow, and profit statistics were then manipulated by the newcontroller and president via accelerated depreciation and sale of capital assets to obtain larger performance bonuses for the controller and the subsidiary president.
Which of the following approaches might detect this fraudulent activity?

A) Exit interview for all terminated employees.
B) Regular analytical review of operating divisions.
C) Periodic changes of outside public accountants.
D) Analysis of overall management control for segregation of duties.

2. 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) Analytical procedure
B) Walk-through test
C) Observation of a procedure
D) Test of control

3. Elody Gaindy was discussing about the contents of audit report produce on the audit of ABC Ltd with his friend Evie Christoffelsen. Evie informed Elody the matters on which auditors are required to report by exception such as:
Adequate accounting records of ABC Ltd have not been kept, or returns adequate for the audit have not been received from branches of ABC Ltd not visited by Elody Gaindy; or
The financial statements of ABC Ltd are not in agreement with the accounting records and returns; or
Certain disclosures of directors' remuneration of ABC Ltd specified by law are not made
Which of the following statements is not true about the audit report prepared by Elody Gaindy?

A) An unqualified opinion with modified wording has three paragraphs.
B) A one-paragraph report is generally used when the auditor is not independent.
C) A three-paragraph report ordinarily indicates there are no exceptions in the audit.
D) More than three paragraphs in the report indicates there must be some type of qualification in the audit report.

4. Sheraton & Co places orders by telephone. When a call is received, the person receiving the order checks that the customer's credit status supports the order and that the customer's current balance is below the maximum level and then immediately inputs the order into the system.
The risk of management fraud could increase in this case for Sheraton & Co in the presence of ___________________.

A) improved internal control system of Sheraton & Co
B) substantial increases in sales of Sheraton & Co
C) frequent changes in supplies by Sheraton & Co
D) Sheraton and Co's management incentive system based on sales done in a quarter

5. Saturn Ltd has offered Jack Lee to be the head of their treasury department during the audit of Saturn Ltd. Jack Lee is the audit manager who is currently in charge of Saturn Ltd. Jack Lee discussed the role with Saturn Ltd and intends to accept the appointment.
Which of the following is a safeguard that the audit firm of Jack Lee should adopt?

A) Manager will be carrying out work whilst negotiating position: might overlook errors
B) Possible intimidation of audit team by manager once position taken up
C) Objectivity and independence could be compromised
D) Re-review any work of the team previously reviewed by manager/ independent partner review

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