Omgzlook 에서 출시한 제품 CPA인증AA시험응시료시험덤프는 고득점으로 시험을 통과한 많은 분들이 검증한 완벽한 시험공부자료입니다. IT업계에 몇십년간 종사한 전문가들의 경험과 노하우로 제작된CPA인증AA시험응시료덤프는 실제 시험문제에 대비하여 시험유형과 똑같은 유형의 문제가 포함되어있습니다.시험 불합격시 불합격성적표로 덤프비용환불신청을 약속드리기에 아무런 우려없이 덤프를 구매하여 공부하시면 됩니다. 하루 빨리 덤프를 받아서 시험패스하고 자격증 따보세요. CPA AA시험응시료시험패스는 어려운 일이 아닙니다. Omgzlook의 CPA인증 AA시험응시료시험덤프로 어려운 CPA인증 AA시험응시료시험을 쉽게 패스해보세요.

CPA AA시험응시료덤프는 이미 많은분들의 시험패스로 검증된 믿을만한 최고의 시험자료입니다.

Omgzlook의CPA인증 AA - Audit & Insurance시험응시료시험준비를 하시고 시험패스하여 자격증을 취득하세요. 여러분은 우리Omgzlook 사이트에서 제공하는CPA AA 시험내용관련자료의 일부분문제와답등 샘플을 무료로 다운받아 체험해봄으로 우리에 믿음이 생기게 될 것입니다. 우리Omgzlook에서는 각종IT시험에 관심있는분들을 위하여, 여러 가지 인증시험자료를 제공하는 사이트입니다.

Omgzlook는 여러분이CPA 인증AA시험응시료인증시험 패스와 추후사업에 모두 도움이 되겠습니다. Omgzlook제품을 선택함으로 여러분은 시간도 절약하고 돈도 절약하는 일석이조의 득을 얻을수 있습니다. 또한 구매후 일년무료 업데이트 버전을 받을수 있는 기회를 얻을수 있습니다.

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
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: 4
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: 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

Lpi 030-100 - 지금까지의 시험문제와 답과 시험문제분석 등입니다. Huawei H19-426_V1.0 - Pass4Tes의 인증시험적중 율은 아주 높습니다. HP HP2-I73 - 시험패스를 원하신다면 충분한 시험준비는 필수입니다. CPA인증Microsoft AZ-800시험을 패스하여 자격증을 취득한다면 여러분의 미래에 많은 도움이 될 것입니다.CPA인증Microsoft AZ-800시험자격증은 it업계에서도 아주 인지도가 높고 또한 알아주는 시험이며 자격증 하나로도 취직은 문제없다고 볼만큼 가치가 있는 자격증이죠.CPA인증Microsoft AZ-800시험은 여러분이 it지식테스트시험입니다. 엘리트한 IT전문가들이 갖은 노력으로 연구제작한CPA인증Microsoft MB-230덤프는 PDF버전과 소프트웨어버전 두가지 버전으로 되어있습니다.

Updated: May 26, 2022

AA시험응시료 & AA시험합격 - Cpa AA인증시험 - Omgzlook

CPA AA시험응시료덤프는 이미 많은분들의 시험패스로 검증된 믿을만한 최고의 시험자료입니다.

인기가 높은 만큼CPA CPA AA시험응시료시험을 패스하여 취득하게 되는 자격증의 가치가 높습니다.

AA PDF DEMO: