AAの無料問題集（80題）、AA認定試験参考書

CPA AA 問題集

試験コード：AA

試験名称：Audit & Insurance

最近更新時間：2024-12-13

問題と解答：全80問

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質問 1：
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. Recommendations on systems via management letter
B. Independent confirmation of profits earned/net assets
C. Assurance of compliance with Companies Act
D. Increased accountability of the IT department
正解：D

質問 2：
Allisons and Co is a firm of Chartered Accountants. It has a reputation for excellence in the banking and insurance industry and has been invited to accept engagements by various institutions. Recently it has been invited by Nationally plc, the leading building society in the UK.
Which of the following usages would be the BEST use of an engagement letter for Allisons and Co?
A. Confirmation of management representation letter of Nationally plc.
B. Endorsement of cooperation from other auditors of Nationally plc.
C. Auditor will obtain sufficient appropriate audit evidence for the audit of Nationally plc.
D. Provides access to all books, accounts and vouchers required for audit purpose of Nationally plc.
正解：D

質問 3：
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. Probability-proportional-to-size sampling to select a sample of vouchers processed by the department during the past year.
B. Simple random sampling to select a sample of vouchers processed by the department during the past year.
C. Judgmental sampling to select a sample of vouchers processed by clerks identified by the department manager as acting suspiciously.
D. Discovery sampling to select a sample of vouchers processed by the department during the past year.
正解：D

質問 4：
When you audit a company, your main goal is to provide assurance to the users of the company's financial statements that those documents are free of material misstatement. You use the audit risk model, which consists of inherent, control, and detection risk on your client's financial statements.
'Audit risk' here does refer to________________.
A. process of auditing
B. events arising in connection with the audit of financial statements
C. adverse publicity
D. loss from litigation
正解：A

質問 5：
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. Interview divisional management to determine why the standard cost system has not been updated on a timely basis.
B. 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.
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.
正解：C

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CPA Audit & Insurance 認定 AA 試験問題:

1. 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

2. An employee of an insurance company processed a fraudulent policy loan application for an amount less than the established level requiring supervisory review. The employee then obtained the cheque and cashed it by forging the endorsement. To prevent the loan's appearance on a subsequent policyholder statement, the loan amount was transferred to a "suspense" account. Which of the following should expose this situation at the earliest date?

A) Regular reconciliation of the "suspense" account performed by an independent employee.
B) A computer report identifying unusual entries to the suspense account.
C) The use of pre-numbered checks which are periodically accounted for.
D) An annual internal audit.

3. Audit sampling is the application of audit procedures to less than 100% of items within a population of audit relevance such that all sampling units have a chance of selection in order to provide the auditor with a reasonable basis on which to draw conclusions about the entire population.
You are carrying out a review of payments to suppliers with the aim to identifying at least one instance of fraud. Which of the following would be the most appropriate sampling technique to use?

A) Monetary unit sampling
B) Discovery sampling
C) Haphazard sampling
D) Attributes sampling

4. Accounting principle assumes that, a company will continue to exist long enough to carry out its objectives and commitments and will not liquidate in the foreseeable future.
Which of the following audit procedures is most likely to assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity's ability to continue as a going concern?

A) Confirmation of accounts receivable from principal customers.
B) Confirmation of bank balances.
C) Reconciliation of interest expense with debt outstanding.
D) Review of compliance with terms of debt agreements.

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

質問 # 2
正解： B

質問 # 3
正解： B

質問 # 4
正解： D

質問 # 5
正解： D