CPA AA 問題集

一年間の無料更新サービスを提供します

君が弊社のCPA AAをご購入になってから、我々の承諾する一年間の更新サービスが無料で得られています。弊社の専門家たちは毎日更新状態を検査していますから、この一年間、更新されたら、弊社は更新されたCPA AAをお客様のメールアドレスにお送りいたします。だから、お客様はいつもタイムリーに更新の通知を受けることができます。我々は購入した一年間でお客様がずっと最新版のCPA AAを持っていることを保証します。

弊社は失敗したら全額で返金することを承諾します

我々は弊社のAA問題集に自信を持っていますから、試験に失敗したら返金する承諾をします。我々のCPA AAを利用して君は試験に合格できると信じています。もし試験に失敗したら、我々は君の支払ったお金を君に全額で返して、君の試験の失敗する経済損失を減少します。

安全的な支払方式を利用しています

Credit Cardは今まで全世界の一番安全の支払方式です。少数の手続きの費用かかる必要がありますとはいえ、保障があります。お客様の利益を保障するために、弊社のAA問題集は全部Credit Cardで支払われることができます。

領収書について：社名入りの領収書が必要な場合、メールで社名に記入していただき送信してください。弊社はPDF版の領収書を提供いたします。

弊社のCPA AAを利用すれば試験に合格できます

弊社のCPA AAは専門家たちが長年の経験を通して最新のシラバスに従って研究し出した勉強資料です。弊社はAA問題集の質問と答えが間違いないのを保証いたします。

この問題集は過去のデータから分析して作成されて、カバー率が高くて、受験者としてのあなたを助けて時間とお金を節約して試験に合格する通過率を高めます。我々の問題集は的中率が高くて、100％の合格率を保証します。我々の高質量のCPA AAを利用すれば、君は一回で試験に合格できます。

TopExamは君にAAの問題集を提供して、あなたの試験への復習にヘルプを提供して、君に難しい専門知識を楽に勉強させます。TopExamは君の試験への合格を期待しています。

弊社は無料CPA AAサンプルを提供します

お客様は問題集を購入する時、問題集の質量を心配するかもしれませんが、我々はこのことを解決するために、お客様に無料AAサンプルを提供いたします。そうすると、お客様は購入する前にサンプルをダウンロードしてやってみることができます。君はこのAA問題集は自分に適するかどうか判断して購入を決めることができます。

AA試験ツール：あなたの訓練に便利をもたらすために、あなたは自分のペースによって複数のパソコンで設置できます。

CPA Audit & Insurance 認定 AA 試験問題:

1. During an operational audit, an auditor observes a large number of aboveground storage containers and a large amount of black emissions from a company smokestack. The organisation has an environmental safety department. The audit engagement is not designed to consider environmental concerns. The best course of audit action would be to

A) Make a note to consider environmental risk concerns when developing the audit plan for the next year, but do not expand the scope of the existing audit since the budget and risk priorities are already set.
B) Report the observations to the audit committee and seek their advice on whether the audit should be expanded for the environmental audit.
C) Document the observations and report them to the environmental safety department.
Determine if their response will be timely, and follow up to determine if they have taken timely action.
D) Inquire of local management as to the use of the storage tanks in order to determine if they are properly classified as an asset. Do not take action on the environmental issues because the auditor is untrained in the area, and such action is the responsibility of an already existing department.

2. 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 above fraud would least likely be discovered by

A) Reconciliation of total loans outstanding to the general ledger balance.
B) Analyses of the number of loans made by each loan officer.
C) External or internal audits of loan files.
D) Analysis of total dollar volume of loans by loan officer.

3. Assurance providers obtain evidence using procedures set out in ISA 500.
Identify which type of audit procedures is / are correctly paired with each tests carried out by an auditor.
TestsAudit procedures (i)The assurance provider writes to a sample of customers asking them to inform him of the balance they owe theInspection company at the year end (ii)The assurance provider looks at a share certificate to confirm that the company has an investment in Company AObservation (iii)The assurance provider attends the inventory count and ensures that it is being carried out in accordance withConfirmation the issued instructions

A) (i) and (ii) only
B) All are correct
C) (ii) and (iii) only
D) All are incorrect

4. Julia is a member of a professional accountancy body who works in industry at KiwiCorp plc, a listed company. The company is experiencing difficulty meeting the expectations of the market, and Julia has been told by the board of directors that the company must meet
its optimistic profit targets at the year end. To achieve this target and for good corporate governance practice KiwiCorp is to set an active audit committee.
Which of the following statements about audit committee is NOT correct?

A) Audit committees are an important aspect of a company's control environment
B) Audit committees are considered to be good practice for all large companies
C) At least 50% of the members of an audit committee must be non-executive directors
D) Listed companies are required to have an audit committee

5. The financial statements are the management's responsibility. They should therefore inform the auditors of any material subsequent events between the date of the auditor's report and the date the financial statements are issued. If, after the date of the auditor's report but before the financial statements are issued, the auditor becomes aware of a fact that, had it been known to the auditor at the date of the auditor's report, may have caused the auditor to amend the auditor's report.
In the above situation, which of the following may NOT be an appropriate action taken by the auditor?

A) Inquire how management intends to address the matter in the financial statements
B) Discuss the matter with the management
C) Issue a new audit report dated no earlier than the date of approval of the amended financial statements
D) Consider whether the financial statements need amendment

質問と回答：