購入後、どれくらいAA試験参考書を入手できますか？

あなたは5-10分以内にCPA AA試験参考書を付くメールを受信します。そして即時ダウンロードして勉強します。購入後にAA試験参考書を入手しないなら、すぐにメールでお問い合わせください。

あなたのテストエンジンはどのように実行しますか？

あなたのPCにダウンロードしてインストールすると、CPA AAテスト問題を練習し、'練習試験'と '仮想試験'2つの異なるオプションを使用してあなたの質問と回答を確認することができます。
仮想試験 - 時間制限付きに試験問題で自分自身をテストします。
練習試験 - 試験問題を1つ1つレビューし、正解をビューします。

更新されたAA試験参考書を得ることができ、取得方法？

はい、購入後に1年間の無料アップデートを享受できます。更新があれば、私たちのシステムは更新されたAA試験参考書をあなたのメールボックスに自動的に送ります。

あなたはAA試験参考書の更新をどのぐらいでリリースしていますか？

すべての試験参考書は常に更新されますが、固定日付には更新されません。弊社の専門チームは、試験のアップデートに十分の注意を払い、彼らは常にそれに応じてAA試験内容をアップグレードします。

AAテストエンジンはどのシステムに適用しますか？

オンラインテストエンジンは、WEBブラウザをベースとしたソフトウェアなので、Windows / Mac / Android / iOSなどをサポートできます。どんな電設備でも使用でき、自己ペースで練習できます。オンラインテストエンジンはオフラインの練習をサポートしていますが、前提条件は初めてインターネットで実行することです。
ソフトテストエンジンは、Java環境で運行するWindowsシステムに適用して、複数のコンピュータにインストールすることができます。
PDF版は、Adobe ReaderやFoxit Reader、Google Docsなどの読書ツールに読むことができます。

割引はありますか？

我々社は顧客にいくつかの割引を提供します。 特恵には制限はありません。 弊社のサイトで定期的にチェックしてクーポンを入手することができます。

Tech4Examはどんな試験参考書を提供していますか？

テストエンジン：AA試験試験エンジンは、あなた自身のデバイスにダウンロードして運行できます。インタラクティブでシミュレートされた環境でテストを行います。
PDF（テストエンジンのコピー）：内容はテストエンジンと同じで、印刷をサポートしています。

返金するポリシーはありますか？ 失敗した場合、どうすれば返金できますか？

はい。弊社はあなたが我々の練習問題を使用して試験に合格しないと全額返金を保証します。返金プロセスは非常に簡単です：購入日から60日以内に不合格成績書を弊社に送っていいです。弊社は成績書を確認した後で、返金を行います。お金は７日以内に支払い口座に戻ります。

CPA Audit & Insurance 認定 AA 試験問題:

1. David Copper is performing the audit of financial statement of Igma Co and is in doubt about some of the transactions.
If David believes an illegal act may have occurred, which of the following will be the LEAST necessary action?

A) File a case against the client as soon as possible.
B) Inquire of management of Igma Co, at a level above those likely to be involved with the illegality.
C) Consult with Igma Co's legal counsel.
D) Consider accumulating additional evidence to determine if there is actually an illegal act.

2. New credit policies have been implemented to prevent entering any new sales order that would cause customers' accounts receivable balance to exceed average sales for any two-month period in the prior twelve month period resulting in controlled collectability. After implementation there were decreased sales and slower order entries as reported from divisional sales management. Division management contends that these are a direct result of the new credit policy constraints.
Sales management's data and information provides

A) Evidence that the new credit policy is not meeting the stated corporate objective to control the collectability of new sales volume.
B) A statistically valid conclusion about the impact on customer goodwill concerning the credit policy.
C) Feedback control data on the new credit policy.
D) Irrelevant argumentative information.

3. When questions arise on the appropriateness of the going concern assumption, some of
the normal audit procedures carried out by the auditors may take on an additional significance. Auditors may also have to carry out additional procedures or to update information obtained earlier. The ISA lists various procedures which the auditors shall carry out in this context.
Which of the following is not included in the list of additional audit procedures that are to be carried out by the auditor?

A) Confirm the existence, legality and enforceability of arrangements to provide or maintain financial support with related and third parties
B) Evaluate management's plans for future actions based on its going concern assessment
C) Assess the financial ability of such parties to provide additional funds
D) Inquire of the entity's lawyer regarding litigation and claims

4. 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) Inform the divisional manager of the audit suspicions and obtain the manager's explanation of the findings before pursuing the matter further.
B) Continue to conduct interviews with subordinates until a clear-cut case is made and then report the case to the audit committee.
C) Inform management and the audit committee of the findings and discuss proper follow-up action and/or further investigation with them.
D) Document the case thoroughly and report the suspicions to the external auditor for further review and external reporting.

5. After partially completing an internal control review of the accounts payable department, the auditor suspects that some type of fraud has occurred. To ascertain whether the fraud is present, the best sampling approach would be to use

A) Simple random sampling to select a sample of vouchers processed by the department during the past year.
B) Judgmental sampling to select a sample of vouchers processed by clerks identified by the department manager as acting suspiciously.
C) Probability-proportional-to-size sampling to select a sample of vouchers processed by the department during the past year.
D) Discovery sampling to select a sample of vouchers processed by the department during the past year.

質問と回答：

質問 # 1 正解： A

質問 # 2 正解： C

質問 # 3 正解： B

質問 # 4 正解： C

質問 # 5 正解： D