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. A firm's inventory consisted of 5,000 various types of stocks, 100 of which accounted for 75% of the total monetary value. The most recent regular quarterly manual count revealed that there was an unnecessary two years' supply of the more expensive items.
The control that would best help to correct this oversupply problem is

A) Use of a control total over the number of unique inventory items.
B) Use of authorising signatures on requisitions for inventory requested by production.
C) Limit check on the total monetary value of the inventory.
D) Maintain perpetual inventory of the larger dollar value items in the inventory.

2. As related parties are not independent of each other, many financial reporting frameworks establish specific accounting and disclosure requirements for related party relationships, transactions and balances to enable users of the financial statements to understand their nature and actual or potential effects on the financial statements.
Which of the following sources of information may not assist the auditor in identifying related parties?

A) Statutory books and returns
B) Prior year working papers and disclosures
C) Work on employee's personal tax
D) Enquiry of management

3. After completing an internal control review of the accounts payable department partially, 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) Simple random sampling to select a sample of vouchers processed by the department during the past year.
B) Judgmental sampling to select a sample of vouchers processed by clerks identified by the department manager as acting suspiciously.
C) Discovery sampling to select a sample of vouchers processed by the department during the past year.
D) Monetary unit sampling to select a sample of vouchers processed by the department during the past year.

4. An audit had been scheduled to address unusual inventory shortages revealed in the annual physical inventory process at a large consumer goods warehouse operation. A cycle count programme had been installed in the storeroom at the beginning of the year in place of the disruptive process of counting one entire product line at the end of each month. The cycle count programme appeared effective based on the fact that only nine minor adjustments had been made for the entire year on the several thousand different products located in the storeroom. The storeroom supervisor explained that each of the fifteen stockroom personnel selected one item each day for cycle count based on how efficiently the item could be counted.
The opportunity for control-related problems including fraud has been increased in the stockroom because

A) Stockroom personnel records cycle count information.
B) Only nine minor adjustments have been recorded as a result of the cycle count process.
C) A cycle count programme has been installed in place of a less efficient programme.
D) Stockroom personnel selects items for cycle count.

5. When performing risk assessment procedures and related activities to obtain an understanding of the entity and its environment, including the entity's internal control, required by ISA 315, the auditor shall perform certain procedures to obtain information for use in identifying the risks of material misstatement due to fraud.
Which of the following is not a part of an entity's risk assessment process?

A) Identify relevant business risks
B) Decide upon actions to manage the risks
C) Assess the likelihood of occurrence
D) Report the process to the auditors

質問と回答：