信頼できるアフターサービス

私たちのAA試験学習資料で試験準備は簡単ですが、使用中に問題が発生する可能性があります。AA pdf版問題集に関する問題がある場合は、私たちに電子メールを送って、私たちの助けを求めることができます。たあなたが新旧の顧客であっても、私たちはできるだけ早くお客様のお手伝いをさせて頂きます。候補者がAudit & Insurance試験に合格する手助けをしている私たちのコミットメントは、当業界において大きな名声を獲得しています。一週24時間のサービスは弊社の態度を示しています。私たちは候補者の利益を考慮し、我々のAA有用テスト参考書はあなたのAA試験合格に最良の方法であることを保証します。

要するに、プロのAA試験認定はあなた自身を計る最も効率的な方法であり、企業は教育の背景だけでなく、あなたの職業スキルによって従業員を採用することを指摘すると思います。世界中の技術革新によって、あなたをより強くする重要な方法はAudit & Insurance試験認定を受けることです。だから、私たちの信頼できる高品質のCertified Public Accountant有効練習問題集を選ぶと、AA試験に合格し、より明るい未来を受け入れるのを助けます。

本当質問と回答の練習モード

現代技術のおかげで、オンラインで学ぶことで人々はより広い範囲の知識（AA有効な練習問題集）を知られるように、人々は電子機器の利便性に慣れてきました。このため、私たちはあなたの記憶能力を効果的かつ適切に高めるという目標をどのように達成するかに焦点を当てます。したがって、Certified Public Accountant　AA練習問題と答えが最も効果的です。あなたはこのAudit & Insurance有用な試験参考書でコア知識を覚えていて、練習中にAudit & Insurance試験の内容も熟知されます。これは時間を節約し、効率的です。

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AA試験学習資料の三つバージョンの便利性

私たちの候補者はほとんどがオフィスワーカーです。あなたはAudit & Insurance試験の準備にあまり時間がかからないことを理解しています。したがって、異なるバージョンのAA試験トピック問題をあなたに提供します。読んで簡単に印刷するには、PDFバージョンを選択して、メモを取るのは簡単です。 もしあなたがAudit & Insuranceの真のテスト環境に慣れるには、ソフト（PCテストエンジン）バージョンが最適です。そして最後のバージョン、AAテストオンラインエンジンはどの電子機器でも使用でき、ほとんどの機能はソフトバージョンと同じです。Audit & Insurance試験勉強練習の3つのバージョンの柔軟性と機動性により、いつでもどこでも候補者が学習できます。私たちの候補者にとって選択は自由でそれは時間のロースを減少します。

現代IT業界の急速な発展、より多くの労働者、卒業生やIT専攻の他の人々は、昇進や高給などのチャンスを増やすために、プロのAA試験認定を受ける必要があります。 試験に合格させる高品質のAudit & Insurance試験模擬pdf版があなたにとって最良の選択です。私たちのAudit & Insuranceテストトピック試験では、あなたは簡単にAA試験に合格し、私たちのAudit & Insurance試験資料から多くのメリットを享受します。

CPA Audit & Insurance 認定 AA 試験問題:

1. 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 extent of loans made to fictitious borrowers by the loan officer could best be determined by

A) Reviewing a representative sample of the loan officer's transactions for compliance with bank policies and procedures.
B) Comparing current loan approval balances with those of prior years.
C) Reviewing a representative sample of loan files for properly completed documents, such as loan agreements, credit approvals, and approval of secured loan.
D) Requesting positive confirmations for all outstanding loans made by the loan officer.

2. A company hired a highly qualified accounts payable manager who had been terminated from another company for alleged wrongdoing. Six months later the manager diverted $28,570 by sending duplicate payments of invoices to a relative.
A control that might have prevented this situation would be to

A) Verify educational background of all new employees.
B) Check to see if close relatives work for vendors.
C) Not hire individuals who appear overqualified for job.
D) Adequately check prior employment backgrounds for all new employees.

3. Adam & Co is the external auditor of Green plc, a listed company. Adam & Co is going to start the audit of financial statement of year 2011-12.
If financial statements prepared in accordance with the requirements of a fair presentation framework do not achieve fair presentation, what will be the action by Adam & Co?

A) Adam & Co shall discuss the matter with management of Green plc and shall determine whether it is necessary to modify the opinion in their report.
B) Adam & Co shall discuss the matter with management of Green plc and shall determine whether it is necessary to rework the audit.
C) Adam & Co shall discuss the matter with the shareholders of Green plc and shall determine whether it is necessary to modify the opinion in their report.
D) Adam & Co shall discuss the matter with the audit committee and shall determine whether it is necessary to modify the opinion in their report.

4. Audit documentation provides evidence that the audit complies with the ISAs. However, it is neither necessary nor practicable for the auditor to document every matter considered, or professional judgment made, in an audit. Further, it is unnecessary for the auditor to document separately (as in a checklist, for example) compliance with matters for which compliance isdemonstrated by documents included within the audit file. For example the existence of an adequately documented audit plan demonstrates that the auditor has planned the audit.
Which one of the following is not an objective of audit planning?

A) To identify potential problems and resolve them on a timely basis
B) To assign work to members of the audit team
C) To determine the scope of the engagement
D) To ensure appropriate attention is devoted to the important areas of the audit

5. Rostar Ltd develops games for X-box and PCs. The unique gaming experience made the company outstandingly popular among the local customers and its last game release outperform its expectation. This popularity leads to sudden growth in revenues that quadrupled during the last period. As a result, Rostar Ltd is now obliged to have a statutory audit for the first time.
Which of the following is not a benefit that Rostar Ltd may obtain from the statutory audit?

A) Increased accountability of the IT department
B) Assurance of compliance with Companies Act
C) Independent confirmation of profits earned/net assets
D) Recommendations on systems via management letter

質問と回答：