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. 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.

2. 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.

3. Grey Ltd has recently discovered that it has been paying invoices in respect of goods which had been returned as faulty prior to acceptance. It is company policy to record goods only if they have been accepted.
Which of the following controls would be useful in preventing such incidence in future?

A) Date stamping purchase invoices on receipt
B) Comparison of supplier statements with payables ledger accounts
C) Matching of purchase invoices with orders
D) Matching of purchase invoices with goods received notes

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 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%.
Which of the following items might alert the auditor to the possibility of fraud in the division?

A) Sales have increased by 10%
B) A significant portion of management's compensation is directly tied to reported net income of the division
C) The division is not scheduled for an external audit this year
D) Inventory has increased by 15%

質問と回答：