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本当質問と回答の練習モード
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AA試験学習資料の三つバージョンの便利性
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CPA Audit & Insurance 認定 AA 試験問題:
1. ISA 570 states that when preparing accounts, management should make an explicit assessment of the entity's ability to continue as a going concern. Most accounting frameworks require management to do so.
When management are making the assessment, the following factors should be considered except
A) The degree of uncertainty about the events or conditions being assessed increases significantly the further into the future the assessment is made.
B) Lack of staff to ensure segregation of duties.
C) Judgements are made on the basis of the information available at the time.
D) The auditor shall inquire of management as to its knowledge of events or conditions and related business risks beyond the period of assessment used by management that may cast significant doubt on the entity's ability to continue as a going concern.
2. 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) Analysis of overall management control for segregation of duties.
C) Regular analytical review of operating divisions.
D) Periodic changes of outside public accountants.
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%.
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.
4. The production department of Cates Ltd is headed by Brad Hogg, whose deputy is Michael. Brad reports to the managing director, John Silver. There are several other departments namely sales and marketing, treasury, accounting, production, processing, purchasing, HR and internal audit.
Which of the following is the BEST method to make 'purchase orders' from production department?
A) Brad Hogg and Michael should send requisition for materials as production needs dictate, but orders should be placed by the purchasing department.
B) Brad Hogg and Michael should make purchase orders as production needs dictate.
C) Brad Hogg should make purchase orders, although Michael could make requisitions as production needs dictate.
D) Brad Hogg and Michael should send requisition for materials as production needs dictate but orders should be placed by the purchasing department, having been authorised by John Silver.
5. The management of Tory Bank Ltd suspects that a bank loan officer frequently made loans to fictitious companies, disbursed loan proceed to his wife's accounts, and then the loan has been written-off as irrecoverable. Some significant facts about the loan officer include
A high standard of living, explained as the result of sound investments and not taking vacations
An expensive personal car obtained through business contacts
Gasoline and repair bills submitted for an assigned company car that is higher than company average (mileage logs were submitted on a quarterly basis)
Marked annoyance with questions from auditors
The most appropriate trend analysis to indicate this potential fraud is
A) Automobile operating expenses by loan officer.
B) Accumulation of unpaid vacation days.
C) Total dollar volume of loans by loan officer.
D) Loan default rates by loan officer.
質問と回答:
質問 # 1 正解: D | 質問 # 2 正解: C | 質問 # 3 正解: C | 質問 # 4 正解: A | 質問 # 5 正解: D |