우리의CPA AA인증자료자료로 자신만만한 시험 준비하시기를 바랍니다. 우리를 선택함으로 자신의 시간을 아끼는 셈이라고 생각하시면 됩니다.CPA AA인증자료로 빠른시일내에 자격증 취득하시고CPAIT업계중에 엘리트한 전문가되시기를 바랍니다. 우리Omgzlook 에서 여러분은 아주 간단히CPA AA인증자료시험을 패스할 수 있습니다. 우리Omgzlook 는 많은IT전문가들로 구성되었습니다. 우리의 문제와 답들은 모두 엘리트한 전문가들이 만들어낸 만큼 시험문제의 적중률은 아주 높습니다. 우리Omgzlook에서는 끊임없는 업데이트로 항상 최신버전의CPA인증AA인증자료시험덤프를 제공하는 사이트입니다, 만약 덤프품질은 알아보고 싶다면 우리Omgzlook 에서 무료로 제공되는 덤프일부분의 문제와 답을 체험하시면 되겠습니다, Omgzlook 는 100%의 보장 도를 자랑하며AA인증자료시험은 한번에 패스할 수 있는 덤프입니다.
CPA인증AA인증자료시험은 국제적으로 승인해주는 IT인증시험의 한과목입니다.
Certified Public Accountant AA인증자료 - Audit & Insurance Omgzlook는 최고의 덤프만 제공합니다. Omgzlook의 CPA인증 AA Dumps덤프가 있으면 시험패스가 한결 간편해집니다. Omgzlook의 CPA인증 AA Dumps시험덤프는 고객님의 IT자격증을 취득하는 꿈을 실현시켜 드리는 시험패스의 지름길입니다.
Omgzlook는 많은 분들이CPA인증AA인증자료시험을 응시하여 성공하도록 도와주는 사이트입니다Omgzlook의 CPA인증AA인증자료 학습가이드는 시험의 예상문제로 만들어진 아주 퍼펙트한 시험자료입니다. CPA인증AA인증자료시험은 최근 가장 인기있는 시험으로 IT인사들의 사랑을 독차지하고 있으며 국제적으로 인정해주는 시험이라 어느 나라에서 근무하나 제한이 없습니다. Omgzlook로 여러분은 소유하고 싶은 인증서를 빠른 시일내에 얻게 될것입니다.
CPA AA인증자료 - 네 맞습니다.
IT업계에 종사하는 분이 점점 많아지고 있는 지금 IT인증자격증은 필수품으로 되었습니다. IT인사들의 부담을 덜어드리기 위해Omgzlook는CPA인증 AA인증자료인증시험에 대비한 고품질 덤프를 연구제작하였습니다. CPA인증 AA인증자료시험을 준비하려면 많은 정력을 기울여야 하는데 회사의 야근에 시달리면서 시험공부까지 하려면 스트레스가 이만저만이 아니겠죠. Omgzlook 덤프를 구매하시면 이제 그런 고민은 끝입니다. 덤프에 있는 내용만 공부하시면 IT인증자격증 취득은 한방에 가능합니다.
저희 Omgzlook의 덤프 업데이트시간은 업계에서 가장 빠르다고 많은 덤프구매자 분들께서 전해주셨습니다. CPA AA인증자료 덤프도 마찬가지 입니다.
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
IBM C1000-138 - 경쟁율이 치열한 IT업계에서 아무런 목표없이 아무런 희망없이 무미건조한 생활을 하고 계시나요? 다른 사람들이 모두 취득하고 있는 자격증에 관심도 없는 분은 치열한 경쟁속에서 살아남기 어렵습니다. CPA ISC CISSP 시험을 보시는 분이 점점 많아지고 있는데 하루빨리 다른 분들보다 CPA ISC CISSP시험을 패스하여 자격증을 취득하는 편이 좋지 않을가요? 자격증이 보편화되면 자격증의 가치도 그만큼 떨어지니깐요. ISACA COBIT-Design-and-Implementation - 하루 빨리 덤프를 마련하여 시험을 준비하시면 자격증 취득이 빨라집니다. EMC D-PM-IN-23 - Omgzlook는 여러분의 시간을 절약해드릴 뿐만 아니라 여러분들이 안심하고 응시하여 순조로이 패스할수 있도록 도와주는 사이트입니다. CPA NAHP NRCMA덤프에는 가장 최신시험문제의 기출문제가 포함되어있어 높은 적주율을 자랑하고 있습니다.
Updated: May 26, 2022