많은 사이트에서CPA 인증AA최신덤프자료 인증시험대비자료를 제공하고 있습니다. 그중에서 Omgzlook를 선택한 분들은CPA 인증AA최신덤프자료시험통과의 지름길에 오른것과 같습니다. Omgzlook는 시험에서 불합격성적표를 받으시면 덤프비용을 환불하는 서 CPA AA최신덤프자료 덤프의 모든 문제를 외우기만 하면 시험패스가 됩니다. CPA AA최신덤프자료덤프는 실제 시험문제의 모든 유형을 포함되어있어 적중율이 최고입니다. Omgzlook의 CPA 인증 AA최신덤프자료덤프를 선택하시면 IT자격증 취득에 더할것 없는 힘이 될것입니다.
Certified Public Accountant AA Omgzlook제품을 선택하시면 어려운 시험공부도 한결 가벼워집니다.
Omgzlook 에서 제공해드리는 CPA AA - Audit & Insurance최신덤프자료덤프는 아주 우수한 IT인증덤프자료 사이트입니다. CPA 인증AA 인증자료인증은 아주 중요한 인증시험중의 하나입니다. Omgzlook의CPA 인증AA 인증자료로 시험을 한방에 정복하세요.
IT업계에 종사하는 분들은 치열한 경쟁을 많이 느낄것입니다. 치열한 경쟁속에서 자신의 위치를 보장하는 길은 더 많이 배우고 더 많이 노력하는것 뿐입니다.국제적으로 인정받은 IT인증자격증을 취득하는것이 제일 중요한 부분이 아닌가 싶기도 합니다. 다른 분이 없는 자격증을 내가 소유하고 있다는 생각만 해도 뭔가 안전감이 느껴지지 않나요? 더는 시간낭비하지 말고Omgzlook의CPA인증 AA최신덤프자료덤프로CPA인증 AA최신덤프자료시험에 도전해보세요.
CPA CPA AA최신덤프자료인증덤프는 최근 출제된 실제시험문제를 바탕으로 만들어진 공부자료입니다.
연구결과에 의하면CPA인증 AA최신덤프자료시험은 너무 어려워 시험패스율이 낮다고 합니다. Omgzlook의 CPA인증 AA최신덤프자료덤프와 만나면CPA인증 AA최신덤프자료시험에 두려움을 느끼지 않으셔도 됩니다. Omgzlook의 CPA인증 AA최신덤프자료덤프는 엘리트한 IT전문가들이 실제시험을 연구하여 정리해둔 퍼펙트한 시험대비 공부자료입니다. 저희 덤프만 공부하시면 시간도 절약하고 가격도 친근하며 시험준비로 인한 여러방면의 스트레스를 적게 받아CPA인증 AA최신덤프자료시험패스가 한결 쉬워집니다.
Omgzlook의CPA AA최신덤프자료 덤프 구매 후 등록된 사용자가 구매일로부터 일년 이내에CPA AA최신덤프자료시험에 실패하셨다면 Omgzlook메일에 주문번호와 불합격성적표를 보내오셔서 환불신청하실수 있습니다.구매일자 이전에 발생한 시험불합격은 환불보상의 대상이 아닙니다. 개별 인증사는 불합격성적표를 발급하지 않기에 재시험신청내역을 환불증명으로 제출하시면 됩니다.
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