Your ability will be enhanced quickly. Let us witness the miracle of the moment! Our design and research on our AA Certification exam dumps are totally based on offering you the best help. We believe the operation is very convenient for you, and you can operate it quickly. At the same time, we believe that the convenient purchase process will help you save much time. Besides, we price the AA Certification actual exam with reasonable fee without charging anything expensive.
Certified Public Accountant AA You still can pass the exam with our help.
In order to follow this trend, our company product such a AA - Audit & Insurance Certification exam questions that can bring you the combination of traditional and novel ways of studying. If you try on it, you will find that the operation systems of the Complete AA Exam Dumps exam questions we design have strong compatibility. So the running totally has no problem.
Our research and development team not only study what questions will come up in the AA Certification exam, but also design powerful study tools like exam simulation software.The content of our AA Certification practice materials is chosen so carefully that all the questions for the exam are contained. And our AA Certificationstudy materials have three formats which help you to read, test and study anytime, anywhere. This means with our products you can prepare for AA Certification exam efficiently.
Our CPA AA Certification exam torrent carries no viruses.
If you are not sure whether our AA Certification exam braindumps are suitable for you, you can request to use our trial version. Of course, AA Certification learning materials produced several versions of the product to meet the requirements of different users. You can also ask to try more than one version and choose the one that suits you best. And we have three different versions Of our AA Certification study guide: the PDF, the Software and the APP online.
As long as you study our AA Certification training engine and followe it step by step, we believe you will achieve your dream easily. Every question from our AA Certification study materials is carefully elaborated and the content of our AA Certification exam questions involves the professional qualification certificate examination.
AA PDF DEMO:
QUESTION NO: 1
When questions arise on the appropriateness of the going concern assumption made by management and the existence of material misstatements which was not adequately disclosed in the financial statements would lead to auditor's-
A. Qualified opinion
B. Unmodified opinion
C. Disclaimer of opinion
D. Unmodified opinion (but have to include an emphasis of matter paragraph in the auditor's report)
Answer: A
QUESTION NO: 2
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: 3
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. Assess the likelihood of occurrence
C. Decide upon actions to manage the risks
D. Report the process to the auditors
Answer: D
QUESTION NO: 4
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: 5
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
IIA IIA-CIA-Part2-KR training materials are not only the domestic market, but also the international high-end market. Through all these years' experience, our Juniper JN0-252 training materials are becoming more and more prefect. And you can free download the demos of the Dell D-DLM-A-01 study guide to check it out. Microsoft SC-200 - All exams from different suppliers will be easy to handle. You will receive the renewal of Cisco 300-815 study files through the email.
Updated: May 26, 2022