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CPA AA 問題集

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試験コード:AA

試験名称:Audit & Insurance

最近更新時間:2025-08-19

問題と解答:全80問

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質問 1:
The following describes the processes which make up the sales system in operation at Shevhrol and Co.
Which of the following processes represents strength or weakness in the system?
(i)Orders are placed by telephone. When a call is received, the person receiving the order checks that the customer's credit status supports the order and that the customer's current balance is below the maximum level and then immediately inputs the order into the system.
(ii)The order automatically generates a message to the distribution centre which despatches the goods and to the accounts department, which immediately raises an invoice and sends it to the customer.
(iii)
Customer queries are dealt with by reception staff.
A. (i) represents strength and (ii) and (iii) represent weaknesses
B. (ii) represents strength and (i) and (iii) represent weaknesses
C. (i) and (ii) represent strengths and (iii) represents weakness
D. All processes represent strengths
正解:A

質問 2:
In exceptional circumstances, the auditor may judge it necessary to depart from a relevant requirement in an ISA.
In the country Bepara, financial reporting authority's requirement regarding recognition of agricultural assets is stricter than guided in IAS.
Under the circumstances, what will be the BEST action by the auditor of Xyl Ltd in Bepara?
A. The auditor shall perform complex audit procedures for Xyl Ltd to achieve the aim of the requirement.
B. The auditor shall not perform any audit activity for agricultural asset of Xyl Ltd.
C. The auditor shall perform local audit procedures to achieve the aim of the requirement.
D. The auditor shall perform alternative audit procedures for Xyl Ltd to achieve the aim of the requirement.
正解:D

質問 3:
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 4:
Hiltson Hotels is a global group of hotels. The parent company, Hiltson Holdings plc employs an internal audit function which carries out audits and investigations on the individual hotels in the group.
Which of the following could the internal audit function carry out and still operate effectively?
A. Secondment to the finance department of the Edinburgh Hiltson
B. Identification of risks at the proposed Nairobi Hiltson, which is due to open in nine months' time
C. Secondment to the accounts department of the Singapore Hiltson to cover the maternity leave of the financial controller
D. Special investigation into the profits of the New York Hiltson where the group directors suspect a fraud may have been carried out
正解:D

質問 5:
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

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