CPA AA공부문제 시험환경에 적응하고 싶은 분은 pdf버전 구매시 온라인버전 또는 테스트엔진 버전을 추가구매하시면 됩니다. 문제는 pdf버전의 문제와 같지만 pdf버전의 문제를 마스터한후 실력테스 가능한 프로그램이기에CPA AA공부문제시험환경에 익숙해져 시험을 보다 릴렉스한 상태에서 볼수 있습니다. Omgzlook덤프는 IT인증시험에 대비하여 제작된것으로서 높은 적중율을 자랑하고 있습니다.덤프를 구입하시면 일년무료 업데이트서비스, 시험불합격시 덤프비용환불 등 퍼펙트한 서비스도 받을수 있습니다. IT업계에 종사하시는 분들은 IT인증시험을 통한 자격증취득의 중요성을 알고 계실것입니다. Omgzlook을 선택함으로 여러분은 이미CPA AA공부문제시험을 패스하였습니다.
최고품질으CPA인증AA공부문제덤프공부자료는Omgzlook에서만 찾아볼수 있습니다.
Certified Public Accountant AA공부문제 - Audit & Insurance Omgzlook는 전문적으로 it인증시험관련문제와 답을 만들어내는 제작팀이 있으며, Pass4Tes 이미지 또한 업계에서도 이름이 있답니다 Omgzlook는AA 시험난이도시험문제가 변경되면AA 시험난이도덤프업데이트를 시도합니다. 업데이트가능하면 바로 업데이트하여 업데이트된 최신버전을 무료로 제공해드리는데 시간은 1년동안입니다.
Omgzlook을 선택함으로 100%인증시험을 패스하실 수 있습니다. 우리는CPA AA공부문제시험의 갱신에 따라 최신의 덤프를 제공할 것입니다. Omgzlook에서는 무료로 24시간 온라인상담이 있으며, Omgzlook의 덤프로CPA AA공부문제시험을 패스하지 못한다면 우리는 덤프전액환불을 약속 드립니다.
Omgzlook에서는CPA 인증CPA AA공부문제시험대비덤프를 발췌하여 제공해드립니다.
CPA인증 AA공부문제시험은 IT업종종사분들에게 널리 알려진 유명한 자격증을 취득할수 있는 시험과목입니다. CPA인증 AA공부문제시험은 영어로 출제되는만큼 시험난이도가 많이 높습니다.하지만 Omgzlook의CPA인증 AA공부문제덤프만 있다면 아무리 어려운 시험도 쉬워집니다. 오르지 못할 산도 정복할수 있는게Omgzlook제품의 우점입니다. Omgzlook의CPA인증 AA공부문제덤프로 시험을 패스하여 자격증을 취득하면 정상에 오를수 있습니다.
Omgzlook의 CPA인증 AA공부문제덤프로 이 중요한 IT인증시험을 준비하시면 우수한 성적으로 시험을 통과하여 인정받는 IT전문가로 될것입니다. Omgzlook의 CPA인증 AA공부문제시험덤프자료는 IT인사들의 많은 찬양을 받아왔습니다.이는Omgzlook의 CPA인증 AA공부문제덤프가 신뢰성을 다시 한번 인증해주는것입니다.
AA PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 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
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
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Updated: May 26, 2022