Omgzlook의CPA인증 AA덤프공부문제덤프공부가이드에는CPA인증 AA덤프공부문제시험의 가장 최신 시험문제의 기출문제와 예상문제가 정리되어 있어CPA인증 AA덤프공부문제시험을 패스하는데 좋은 동반자로 되어드립니다. CPA인증 AA덤프공부문제시험에서 떨어지는 경우CPA인증 AA덤프공부문제덤프비용전액 환불신청을 할수 있기에 보장성이 있습니다.시험적중율이 떨어지는 경우 덤프를 빌려 공부한 것과 같기에 부담없이 덤프를 구매하셔도 됩니다. 시험을 쉽게 패스한 원인은 저희 사이트에서 가장 적중율 높은 자료를 제공해드리기 때문입니다.덤프구매후 1년무료 업데이트를 제공해드립니다. CPA AA덤프공부문제 시험준비를 어떻게 해야할지 고민중이세요? 이 블로그의 이 글을 보는 순간 고민은 버리셔도 됩니다. CPA인증 AA덤프공부문제시험은 등록하였는데 시험준비는 아직이라구요? CPA인증 AA덤프공부문제시험일이 다가오고 있는데 공부를 하지 않아 두려워 하고 계시는 분들은 이 글을 보는 순간 시험패스에 자신을 가지게 될것입니다.
CPA AA덤프공부문제 덤프는 고객님의CPA AA덤프공부문제시험패스요망에 제일 가까운 시험대비자료입니다.
고객님들의 도와 CPA AA - Audit & Insurance덤프공부문제 시험을 쉽게 패스하는게 저희의 취지이자 최선을 다해 더욱 높은 적중율을 자랑할수 있다록 노력하고 있습니다. 체험 후 우리의Omgzlook에 신뢰감을 느끼게 됩니다. 우리Omgzlook는 여러분이 안전하게CPA AA 시험패스시험을 패스할 수 있는 최고의 선택입니다.
CPA AA덤프공부문제덤프의 무료샘플을 원하신다면 우의 PDF Version Demo 버튼을 클릭하고 메일주소를 입력하시면 바로 다운받아CPA AA덤프공부문제덤프의 일부분 문제를 체험해 보실수 있습니다. CPA AA덤프공부문제 덤프는 모든 시험문제유형을 포함하고 있어 적중율이 아주 높습니다. CPA AA덤프공부문제덤프로CPA AA덤프공부문제시험패스 GO GO GO !
CPA AA덤프공부문제 - 그리고 중요한 건 시험과 매우 유사한 시험문제와 답도 제공해드립니다.
만약 시험만 응시하고 싶으시다면 우리의 최신CPA AA덤프공부문제자료로 시험 패스하실 수 있습니다. Omgzlook 의 학습가이드에는CPA AA덤프공부문제인증시험의 예상문제, 시험문제와 답 임으로 100% 시험을 패스할 수 있습니다.우리의CPA AA덤프공부문제시험자료로 충분한 시험준비하시는것이 좋을것 같습니다. 그리고 우리는 일년무료 업데이트를 제공합니다.
Omgzlook의 연구팀에서는CPA AA덤프공부문제인증덤프만 위하여 지금까지 노력해왔고 Omgzlook 학습가이드CPA AA덤프공부문제덤프로 시험이 어렵지 않아졌습니다. Omgzlook는 100%한번에CPA AA덤프공부문제이장시험을 패스할 것을 보장하며 우리가 제공하는 문제와 답을 시험에서 백프로 나올 것입니다.여러분이CPA AA덤프공부문제시험에 응시하여 우리의 도움을 받는다면 Omgzlook에서는 꼭 완벽한 자료를 드릴 것을 약속합니다.
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
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
QUESTION NO: 5
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
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Updated: May 26, 2022