많은 사이트에서도 무료CPA AA공부자료덤프데모를 제공합니다.우리도 마찬가지입니다.여러분은 그러한CPA AA공부자료데모들을 보시고 다시 우리의 덤프와 비교하시면 ,우리의 덤프는 다른 사이트덤프와 차원이 다른 덤프임을 아시될것입니다, 우리Omgzlook에서 제공되는 덤프는 100%보장 도를 자랑하며,여러분은 시험패스로 인해 성공과 더 가까워 졌답니다 CPA인증 AA공부자료시험을 어떻게 패스할가 고민그만하고Omgzlook의CPA 인증AA공부자료시험대비 덤프를 데려가 주세요.가격이 착한데 비해 너무나 훌륭한 덤프품질과 높은 적중율, Omgzlook가 아닌 다른곳에서 찾아볼수 없는 혜택입니다. AA공부자료인증시험은CPA사의 인중시험입니다.CPA인증사의 시험을 패스한다면 it업계에서의 대우는 달라집니다.
Certified Public Accountant AA 우리는 100%시험패스를 보장하고 또 일년무료 업데이트서비스를 제공합니다.
Certified Public Accountant AA공부자료 - Audit & Insurance 만족할수 있는 좋은 성적을 얻게 될것입니다. CPA인증AA Dumps시험은 IT인증시험과목중 가장 인기있는 시험입니다. Omgzlook에서는CPA인증AA Dumps시험에 대비한 공부가이드를 발췌하여 IT인사들의 시험공부 고민을 덜어드립니다.
CPA AA공부자료 덤프로 많은 분들께서 CPA AA공부자료시험을 패스하여 자격증을 취득하게 도와드렸지만 저희는 자만하지않고 항상 초심을 잊지않고 더욱더 퍼펙트한CPA AA공부자료덤프를 만들기 위해 모든 심여를 기울일것을 약속드립니다.
CPA AA공부자료 - 거의 100%의 정확도를 자랑하고 있습니다.
CPA AA공부자료인증시험을 패스하려면 시험대비자료선택은 필수입니다. 우리Omgzlook에서는 빠른 시일 내에CPA AA공부자료관련 자료를 제공할 수 있습니다. Omgzlook의 전문가들은 모두 경험도 많고, 그들이 연구자료는 실제시험의 문제와 답과 거이 일치합니다. Omgzlook 는 인증시험에 참가하는 분들한테 편리를 제공하는 사이트이며,여러분들이 시험패스에 도움을 줄 수 있는 사이트입니다.
Omgzlook의CPA인증 AA공부자료덤프는 시험패스율이 높아CPA인증 AA공부자료시험준비에 딱 좋은 공부자료입니다. Omgzlook에서 덤프를 마련하여 자격증취득에 도전하여 인생을 바꿔보세요.
AA PDF DEMO:
QUESTION NO: 1
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: 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
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: 4
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: 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%.
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
우리Omgzlook에서는 여러분이Amazon DVA-C02인증시험을 편리하게 응시하도록 전문적이 연구팀에서 만들어낸 최고의Amazon DVA-C02덤프를 제공합니다, Omgzlook와 만남으로 여러분은 아주 간편하게 어려운 시험을 패스하실 수 있습니다, CPA인증 Microsoft PL-500시험을 어떻게 패스할가 고민그만하고Omgzlook의CPA 인증Microsoft PL-500시험대비 덤프를 데려가 주세요.가격이 착한데 비해 너무나 훌륭한 덤프품질과 높은 적중율, Omgzlook가 아닌 다른곳에서 찾아볼수 없는 혜택입니다. Esri EAPA_2025 - 왜냐면 우리의 전문가들은 매일 최신버전을 갱신하고 있기 때문입니다. Omgzlook의 CPA Splunk SPLK-1004덤프는 CPA Splunk SPLK-1004시험문제변경에 따라 주기적으로 업데이트를 진행하여 덤프가 항상 가장 최신버전이도록 업데이트를 진행하고 있습니다.구매한 CPA Splunk SPLK-1004덤프가 업데이트되면 저희측에서 자동으로 구매시 사용한 메일주소에 업데이트된 최신버전을 발송해드리는데 해당 덤프의 구매시간이 1년미만인 분들은 업데이트서비스를 받을수 있습니다. 여러분이 어떤 업계에서 어떤 일을 하든지 모두 항상 업그레이되는 자신을 원할 것입니다.,it업계에서도 이러합니다.모두 자기자신의 업그레이는 물론 자기만의 공간이 있기를 바랍니다.전문적인 IT인사들은 모두 아시다싶이CPA SAP E_S4CPE_2405인증시험이 여러분의 이러한 요구를 만족시켜드립니다.그리고 우리 Omgzlook는 이러한 꿈을 이루어드립니다.
Updated: May 26, 2022