AA試験学習資料を開発する専業チーム

私たちはAA試験認定分野でよく知られる会社として、プロのチームにAudit & Insurance試験復習問題の研究と開発に専念する多くの専門家があります。したがって、我々のCertified Public Accountant試験学習資料がAA試験の一流復習資料であることを保証することができます。私たちは、Certified Public Accountant　AA試験サンプル問題の研究に約10年間集中して、候補者がAA試験に合格するという目標を決して変更しません。私たちのAA試験学習資料の質は、CPA専門家の努力によって保証されています。それで、あなたは弊社を信じて、我々のAudit & Insurance最新テスト問題集を選んでいます。

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AA試験認定を取られるメリット

ほとんどの企業では従業員が専門試験の認定資格を取得する必要があるため、AA試験の認定資格がどれほど重要であるかわかります。テストに合格すれば、昇進のチャンスとより高い給料を得ることができます。あなたのプロフェッショナルな能力が権威によって認められると、それはあなたが急速に発展している情報技術に優れていることを意味し、上司や大学から注目を受けます。より明るい未来とより良い生活のために私たちの信頼性の高いAA最新試験問題集を選択しましょう。

Tech4Examはどんな学習資料を提供していますか？

現代技術は人々の生活と働きの仕方を革新します（AA試験学習資料）。 広く普及しているオンラインシステムとプラットフォームは最近の現象となり、IT業界は最も見通しがある業界（AA試験認定）となっています。 企業や機関では、候補者に優れた教育の背景が必要であるという事実にもかかわらず、プロフェッショナル認定のようなその他の要件があります。それを考慮すると、適切なCPA　Audit & Insurance試験認定は候補者が高給と昇進を得られるのを助けます。

Audit & Insurance試験学習資料での高い復習効率

ほとんどの候補者にとって、特にオフィスワーカー、AA試験の準備は、多くの時間とエネルギーを必要とする難しい作業です。だから、適切なAA試験資料を選択することは、AA試験にうまく合格するのに重要です。高い正確率があるAA有効学習資料によって、候補者はAudit & Insurance試験のキーポイントを捉え、試験の内容を熟知します。あなたは約2日の時間をかけて我々のAA試験学習資料を練習し、AA試験に簡単でパスします。

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様々な復習資料が市場に出ていることから、多くの候補者は、どの資料が適切かを知りません。この状況を考慮に入れて、私たちはCPA　AAの無料ダウンロードデモを候補者に提供します。弊社のウェブサイトにアクセスしてAudit & Insuranceデモをダウンロードするだけで、AA試験復習問題を購入するかどうかを判断するのに役立ちます。多数の新旧の顧客の訪問が当社の能力を証明しています。私たちのAA試験の学習教材は、私たちの市場におけるファーストクラスのものであり、あなたにとっても良い選択だと確信しています。

CPA Audit & Insurance 認定 AA 試験問題:

1. 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

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%.
Which of the following items might alert the auditor to the possibility of fraud in the division?

A) Sales have increased by 10%
B) Inventory has increased by 15%
C) The division is not scheduled for an external audit this year
D) A significant portion of management's compensation is directly tied to reported net income of the division

3. 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%.
If the auditor decides that there are significant problems with the standard cost system, the next audit step to perform would be to

A) Use generalised audit software to prepare a listing of gross margin by product by comparing standard cost with sales price. Select all high-gross-margin items for further investigation.
B) Interview divisional management to determine why the standard cost system has not been updated on a timely basis.
C) Schedule all variances and determine their source and their disposition, that is, whether they are allocated to inventory or cost of goods sold.
D) Select a random sample of products and review the standard cost build-up by tracing purchases to the standard cost record.

4. The auditor of Net plc carried out an external confirmation of receivables at the year end to confirm the accuracy of total trade receivables in the balance sheet at that date. Two of the replies to the confirmations disagreed the balance.
For each of these two disagreements, select whether the disagreement would be considered as a misstatement or would not be considered as a misstatement for the purposes of evaluating the accuracy of total trade receivables in the balance sheet at the year end.
(i)Word Ltd disagreed the balance because they had made a payment two days before the year end. The auditor has confirmed that the cheque cleared the bank two days after the year end.
(ii)Red Ltd disagreed the balance because their records did not contain invoice number SI 00942. This invoice and associated goods were despatched by Net plc on the last day of the year. The auditor has verified that the despatch note and cut-off with inventory are correct.

A) Both (i) and (ii) would not be considered as misstatement
B) (i) would be considered as misstatement and (ii) would not be considered as misstatement
C) Both (i) and (ii) would be considered as misstatement
D) (i) would not be considered as misstatement and (ii) would be considered as misstatement

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) Tax authorities' audit of tax returns.
C) Rapid turnover of financial executives.
D) Rapid expansion into new markets.

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