경쟁율이 심한 IT시대에CPA AA자격증덤프인증시험을 패스하여 자격증을 취득함으로 IT업계 관련 직종에 종사하고자 하는 분들에게는 아주 큰 가산점이 될수 있고 자신만의 위치를 보장할수 있으며 더욱이는 한층 업된 삶을 누릴수 있을수도 있습니다. CPA AA자격증덤프 덤프로 CPA AA자격증덤프 시험에서 실패하면 덤프비용을 보상해드리기에 안심하고 시험준비하셔야 합니다. CPA인증 AA자격증덤프시험준비중이신 분들은CPA인증 AA자격증덤프시험통과가 많이 어렵다는것을 알고 있을것입니다. 학교공부하랴,회사다니랴 자격증공부까지 하려면 너무 많은 정력과 시간이 필요할것입니다. 만일 테스트에 어떤 변화가 생긴다면 될수록 2일간의 근무일 안에CPA AA자격증덤프 덤프를 업데이트 하여 고객들이 테스트에 성공적으로 합격 할 수 있도록 업데이트 된 버전을 구매후 서비스로 제공해드립니다.
Certified Public Accountant AA 구매의향이 있으시면 할인도 가능합니다.
Certified Public Accountant AA자격증덤프 - Audit & Insurance 아주 신기한 효과가 있을 것입니다. 성공으로 향하는 길에는 많은 방법과 방식이 있습니다. CPA인증 AA 시험대비시험을 패스하는 길에는Omgzlook의CPA인증 AA 시험대비덤프가 있습니다.
Omgzlook 에서는 최선을 다해 여러분이CPA AA자격증덤프인증시험을 패스하도록 도울 것이며 여러분은 Omgzlook에서CPA AA자격증덤프덤프의 일부분의 문제와 답을 무료로 다운받으실 수 잇습니다. Omgzlook 선택함으로CPA AA자격증덤프인증시험통과는 물론Omgzlook 제공하는 일년무료 업데이트서비스를 제공받을 수 있으며 Omgzlook의 인증덤프로 시험에서 떨어졌다면 100% 덤프비용 전액환불을 약속 드립니다.
CPA AA자격증덤프 - 여러분의 성공을 빕니다.
Omgzlook CPA AA자격증덤프덤프의 질문들과 답변들은 100%의 지식 요점과 적어도 98%의 시험 문제들을 커버하는,수년동안 가장 최근의CPA AA자격증덤프시험 요점들을 컨설팅 해 온 시니어 프로 IT 전문가들의 그룹에 의해 구축 됩니다. Omgzlook의 IT전문가들이 자신만의 경험과 끊임없는 노력으로 최고의CPA AA자격증덤프학습자료를 작성해 여러분들이CPA AA자격증덤프시험에서 패스하도록 도와드립니다.
CPA 인증AA자격증덤프시험대비덤프에는 시험문제의 모든 예상문제와 시험유형이 포함되어있어 시험준비자료로서 가장 좋은 선택입니다. Omgzlook에서 제공해드리는 전면적인CPA 인증AA자격증덤프시험대비덤프로CPA 인증AA자격증덤프시험준비공부를 해보세요.
AA PDF DEMO:
QUESTION NO: 1
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: 2
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: 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
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: 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