CPA AA인기시험인증시험을 패스하려면 시험대비자료선택은 필수입니다. 우리Omgzlook에서는 빠른 시일 내에CPA AA인기시험관련 자료를 제공할 수 있습니다. Omgzlook의 전문가들은 모두 경험도 많고, 그들이 연구자료는 실제시험의 문제와 답과 거이 일치합니다. 최근 IT 업종에 종사하는 분들이 점점 늘어가는 추세하에 경쟁이 점점 치열해지고 있습니다. IT인증시험은 국제에서 인정받는 효력있는 자격증을 취득하는 과정으로서 널리 알려져 있습니다. 현재 많은 IT인사들이 같은 생각하고 잇습니다.
Certified Public Accountant AA 덤프에 있는 내용만 마스터하시면 시험패스는 물론 멋진 IT전문가로 거듭날수 있습니다.
Certified Public Accountant AA인기시험 - Audit & Insurance Omgzlook는 여러분의 요구를 만족시켜드리는 사이트입니다. 많은 분들이 이렇게 좋은 인증시험은 아주 어렵다고 생각합니다. 네 맞습니다.
CPA 인증AA인기시험시험출제경향을 퍼펙트하게 연구하여Omgzlook에서는CPA 인증AA인기시험시험대비덤프를 출시하였습니다. Omgzlook에서 제공해드리는CPA 인증AA인기시험시험덤프는 시장에서 판매하고 있는CPA 인증AA인기시험덤프중 가장 최신버전덤프로서 덤프에 있는 문제만 공부하시면 시험통과가 쉬워집니다. IT업계에서 자신만의 위치를 찾으려면 자격증을 많이 취득하는것이 큰 도움이 될것입니다.
많은 분들이CPA CPA AA인기시험시험을 패스하려고 하는데 시험대비방법을 찾지 못하고 계십니다.
CPA인증 AA인기시험시험패스는 고객님의 IT업계종사자로서의 전환점이 될수 있습니다.자격증을 취득하여 승진 혹은 연봉협상 방면에서 자신만의 위치를 지키고 더욱 멋진 IT인사로 거듭날수 있도록 고고싱할수 있습니다. Omgzlook의 CPA인증 AA인기시험덤프는 시장에서 가장 최신버전으로서 시험패스를 보장해드립니다.
이러한 방법으로 저희는 고객에게 어떠한 손해도 주지 않을 것을 보장합니다. 만일CPA AA인기시험인증시험을 첫 번째 시도에서 실패를 한다면 CPA AA인기시험덤프비용 전액을 환불 할 것입니다.
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
Microsoft AZ-104-KR - IT업계에 종사하는 분이 점점 많아지고 있는 지금 IT인증자격증은 필수품으로 되었습니다. Omgzlook의 IT전문가들이 자신만의 경험과 끊임없는 노력으로 최고의CPA Cisco 700-805학습자료를 작성해 여러분들이CPA Cisco 700-805시험에서 패스하도록 도와드립니다. IBM S2000-025 - IT인증자격증은 국제적으로 승인받는 자격증이기에 많이 취득해두시면 취업이나 승진이나 이직이나 모두 편해집니다. SAP C_S4EWM_2023 - 다른사이트에 있는 자료들도 솔직히 모두 정확성이 떨어지는건 사실입니다. Fortinet NSE7_OTS-7.2 - Omgzlook는 시험에서 불합격성적표를 받으시면 덤프비용을 환불하는 서비스를 제공해드려 아무런 걱정없이 시험에 도전하도록 힘이 되어드립니다.
Updated: May 26, 2022