Omgzlook는 IT인증자격증시험에 대비한 덤프공부가이드를 제공해드리는 사이트인데 여러분의 자격증 취득의 꿈을 이루어드릴수 있습니다. CPA인증 AA테스트자료시험을 등록하신 분들은 바로Omgzlook의CPA인증 AA테스트자료덤프를 데려가 주세요. 단기간에 시험패스의 기적을 가져다드리는것을 약속합니다. Omgzlook에서 연구제작한 CPA인증 AA테스트자료덤프는CPA인증 AA테스트자료시험을 패스하는데 가장 좋은 시험준비 공부자료입니다. Omgzlook덤프공부자료는 엘리트한 IT전문자들이 자신의 노하우와 경험으로 최선을 다해 연구제작한 결과물입니다.IT인증자격증을 취득하려는 분들의 곁은Omgzlook가 지켜드립니다. CPA AA테스트자료덤프로 시험에서 좋은 성적 받고 자격증 취득하시길 바랍니다.
Certified Public Accountant AA 여러분께서는 아주 순조로이 시험을 패스하실 수 있을 것입니다.
Omgzlook의 CPA AA - Audit & Insurance테스트자료덤프를 공부하면 100% CPA AA - Audit & Insurance테스트자료 시험패스를 보장해드립니다. CPA AA 테스트자료덤프는 IT 업계 종사자들에 있어서 아주 중요한 인증시험이자 인기 자격증을 취득할수 있는 필수과목입니다. CPA AA 테스트자료시험을 합격하여 자격증을 취득하시면 취업하는데 가산점이 될수 있고 급여 인상이나 이직에도 많을 도움을 드릴수 있습니다.
CPA AA테스트자료인증은 아주 중요한 인증시험중의 하나입니다. Omgzlook의 베터랑의 전문가들이 오랜 풍부한 경험과 IT지식으로 만들어낸 IT관연인증시험 자격증자료들입니다. 이런 자료들은 여러분이CPA인증시험중의AA테스트자료시험을 안전하게 패스하도록 도와줍니다.
CPA AA테스트자료 - 그리고 우리는 덤프를 구매 시 일년무료 업뎃을 제공합니다.
CPA AA테스트자료 덤프결제에 관하여 불안정하게 생각되신다면 paypal에 대해 알아보시면 믿음이 생길것입니다. 더욱 안전한 지불을 위해 저희 사이트의 모든 덤프는paypal을 통해 지불을 완성하게 되어있습니다. Paypal을 거쳐서 지불하면 저희측에서CPA AA테스트자료덤프를 보내드리지 않을시 paypal에 환불신청하실수 있습니다.
Omgzlook는CPA AA테스트자료인증시험의 촉매제 같은 사이트입니다.CPA AA테스트자료인증시험 관연 덤프가 우리Omgzlook에서 출시되었습니다. 여러분이CPA AA테스트자료인증시험으로 나 자신과 자기만의 뛰어난 지식 면을 증명하고 싶으시다면 우리 Omgzlook의CPA AA테스트자료덤프자료가 많은 도움이 될 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
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: 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
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
다른 사이트에서도CPA VMware 2V0-11.24인증시험관련 자료를 보셨다고 믿습니다.하지만 우리 Omgzlook의 자료는 차원이 다른 완벽한 자료입니다.100%통과 율은 물론Omgzlook을 선택으로 여러분의 직장생활에 더 낳은 개변을 가져다 드리며 ,또한Omgzlook를 선택으로 여러분은 이미 충분한 시험준비를 하였습니다.우리는 여러분이 한번에 통과하게 도와주고 또 일년무료 업데이트서비스도 드립니다. CPA인증Juniper JN0-223시험패는Omgzlook제품으로 고고고! Microsoft MB-335 - Omgzlook의 자료는 시험대비최고의 덤프로 시험패스는 문제없습니다. 거침없이 발전해나가는 IT업계에서 자신만의 자리를 동요하지 않고 단단히 지킬려면CPA인증 SAP C-THR89-2405시험은 무조건 패스해야 합니다. 여러분은 먼저 우리 Omgzlook사이트에서 제공되는CPA인증HP HP2-I73시험덤프의 일부분인 데모 즉 문제와 답을 다운받으셔서 체험해보실 수 잇습니다.
Updated: May 26, 2022