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CPA AA 問題集

AA

試験コード:AA

試験名称:Audit & Insurance

最近更新時間:2025-07-05

問題と解答:全80問

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質問 1:
Panama and Co has been asked to take on the role of internal auditor at one of its clients and would be responsible for implementing its own recommendations.
Which of the following will NOT be considered by external auditors in their assessment of whether to use the work of internal audit?
A. The fact that the fee will fall if much use can be made of internal audit work
B. The technical training of the staff of the audit department of Panama and Co
C. Whether internal audit work is properly documented
D. To whom the internal audit department of Panama and Co reports
正解:A

質問 2:
Cates plc is a large organisation with a complex accounting and information system. Critical to an understanding of the system are the reporting lines and relationships between different departments.
Which of the following represents inherent limitation of a system of internal controls in Cates plc?
A. The possibility that staff members will collude in fraud
B. Lack of staff to ensure segregation of duties
C. Lack of controls over the purchases system
D. Lack of in-depth knowledge of the purposes of controls
正解:A

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

質問 4:
The auditor finds a situation where one person has the ability to collect receivables, make deposits, issue credit memos, and record receipt of payments. The auditor suspects the individual may be stealing from cash receipts.
Which of the following audit procedures would be most effective in discovering fraud in this scenario?
A. Perform a detailed review of debits to customer discounts, sales returns, or other debit accounts, excluding cash posted to the cash receipts journal.
B. Send positive confirmations to a random selection of customers.
C. Send negative confirmations to all outstanding accounts receivable customers.
D. Take a sample of bank deposits and trace the detail in each of the bank deposit back to the corresponding entry in the cash receipts journal.
正解:A

質問 5:
Pahari Robert has been appointed the auditor of Safe Haven which has a year end of 31 May. Safe Haven is a small registered charity based in a small town in Warshire. The organisation provides shelter for abandoned dogs and puppies with the aim of finding new homes for as many as possible.
Safe Haven also employs a number of paid employees. The shelter is managed by John and Jane Sheldon, who are husband and wife. Safe Haven has a high turnover of staff in the accounts department.
Which type of risk has been illustrated in Safe Haven?
A. Audit risk
B. Detection risk
C. Inherent risk
D. Control risk
正解:D

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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:

質問 # 1
正解: D
質問 # 2
正解: C
質問 # 3
正解: C
質問 # 4
正解: D
質問 # 5
正解: D

AA 関連試験
FR - Financial Reporting
MA - Management Accounting
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