Solange das Prüfungsziel geändert wird, ändern wir unsere Lernmaterialien entsprechend. Unser Omgzlook kennt die Bedürfnisse allen Kandidaten und hilft Ihnen mit dem günstigen Preis und guter Qualität, die AA Zertifikatsfragen Prüfung zu bestehen und das Zertifikat zu bekommen. Omgzlook aktualisierzt ständig kostenlos die Schulungsunterlagen. Wir versprechen, dass alle die Prüfung 100% bestehen können, ohne Ausnahme. Wenn Sie heute Omgzlook wählen, fangen Sie dann mit Ihrem Training an. Obwohl es auch andere Online-Schulungsressourcen zur CPA AA Zertifikatsfragen Zertifizierungsprüfung auf dem Markt gibt, sind die Schulungsunterlagen zur CPA AA Zertifikatsfragen Zertifizierungsprüfung von Omgzlook die besten unter ihnen.
Certified Public Accountant AA Aber die Prüfung ist auch schwierig.
Certified Public Accountant AA Zertifikatsfragen - Audit & Insurance Die Schwierigkeiten können den Charakter eines Menschen testen. Die Zertifizierung zu erwerben überrascht Sie. Wir Omgzlook haben uns seit Jahren um die Entwicklung der Software bemühen, die die Leute helfen, die in der IT-Branche bessere Arbeitsperspektive möchten, die CPA AA Unterlage Prüfung zu bestehen.
Wenn Sie die CPA AA Zertifikatsfragen Zertifizierungsprüfung bestehen wollen, wählen Sie doch Schulungsunterlagen von Omgzlook. Wie weit ist der Anstand zwischen Worten und Taten? Es hängt von der Person ab. Wenn man einen starken Willrn haben, ist Erfolg ganz leicht zu erlangen.
CPA AA Zertifikatsfragen - Omgzlook ist eine gute Wahl.
Schicken Sie doch die Produkte von Pass4test in den Warenkorb. Sie werden mit 100% selbstbewusst die CPA AA Zertifikatsfragen Zertifizierungsprüfung nur einmal erfolgreich ablegen. Sie würden sicher Ihre Wahl nicht bereuen.
In den letzten Jahren ist die Konkurrenz in der IT-Branche immer heftiger geworden. IT-Zertifizierung ist ganz notwendig in der IT-Branche.
AA PDF DEMO:
QUESTION NO: 1
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%.
Assume the auditor found that there was a plan to overstate inventory and therefore increase reported profits for the division. If reported correctly, the division would not have shown an increase in net income. The auditor has substantial evidence that the divisional manager was aware of and approved the plan to overstate inventory. There is also some evidence that the manager may have been responsible for the implementation of the plan.
The appropriate audit action would be to
A. Continue to conduct interviews with subordinates until a clear-cut case is made and then report the case to the audit committee.
B. Inform management and the audit committee of the findings and discuss proper follow-up action and/or further investigation with them.
C. Inform the divisional manager of the audit suspicions and obtain the manager's explanation of the findings before pursuing the matter further.
D. Document the case thoroughly and report the suspicions to the external auditor for further review and external reporting.
Answer: B
QUESTION NO: 2
Internal auditors must exercise due care if they are to meet their responsibilities for fraud detection. Thus, the existence of certain conditions should raise auditor's professional scepticism concerning possible fraud. Which of the following is most likely to be considered as an indication of possible fraud?
A. A new management team installed as the result of a takeover.
B. Rapid turnover of financial executives.
C. Rapid expansion into new markets.
D. Tax authorities' audit of tax returns.
Answer: B
QUESTION NO: 3
An auditor performs an analytical review by comparing the gross margins of various divisional operations with those of other divisions and with the individual division's performance in previous years. The auditor notes a significant increase in the gross margin at one division. The auditor does the preliminary investigation and notes that there were no changes in products, production methods, or divisional management during the year.
Based on the above information, the most likely cause of the increase in gross margin would be
A. An increase in the number of competitors selling similar products.
B. A decrease in the number of suppliers of the material used in manufacturing the product.
C. An overstatement of year-end inventory.
D. An understatement of year-end accounts receivable.
Answer: C
QUESTION NO: 4
John has been given the following draft figures for Kulran Ltd for the year ended 30 June 2011 to analyse. Materiality has been set at $35,000 and the finance director has told John in a planning meeting that there have been few changes in the year. Budgets were set at 2010 levels and there have been no major movements in non-current assets.
20112010
$$
Revenue3,497,2843,487,286
Cost of sales1,867,2942,008,967
Salaries467,900420,975
Which of the following is normally designed to detect possible material monetary errors in the above figures of financial statements?
A. Test of control
B. Walk-through test
C. Analytical procedure
D. Observation of a procedure
Answer: C
QUESTION NO: 5
Internal auditors and management have become increasingly concerned about computer fraud.
Which of the following control procedures would be least important in preventing computer fraud?
A. Programme change control that requires a distinction between production programmes and test programmes.
B. Testing of new applications by users during the systems development process.
C. Segregation of duties between the applications programmer and the programme librarian function.
D. Segregation of duties between the programmer and systems analyst.
Answer: D
Huawei H19-134_V1.0 - Die Schulungsunterlagen sind den echten Prüfungen ähnlich. Benutzen Sie ruhig unsere Schulungsunterlagen zur CPA SAP C_HAMOD_2404-Prüfung von Omgzlook. IBM C1000-107 - Ich habe Verttrauen in unsere Produkte. Palo Alto Networks PSE-PrismaCloud - Viel Zeit und Geld auszugeben ist nicht so gut als eine richtige Methode auszuwählen. Es umfasst auch den CPA SASInstitute IDS-G302 Praxis-Test und Prüfungsspeicherung.
Updated: May 26, 2022