Omgzlook는 고객님의 IT자격증취득의 작은 소원을 이루어지게 도워드리는 IT인증시험덤프를 제공해드리는 전문적인 사이트입니다. Omgzlook 표 CPA인증AA Vce시험덤프가 있으면 인증시험걱정을 버리셔도 됩니다. Omgzlook 표 CPA인증AA Vce덤프는 시험출제 예상문제를 정리해둔 실제시험문제에 가장 가까운 시험준비공부자료로서 공을 들이지않고도 시험패스가 가능합니다. 하지만 시험에서 떨어지면 덤프비용을 전액 환불해드려 고객님의 이익을 보장해드립니다. CPA AA Vce 시험탈락시CPA AA Vce덤프비용전액을 환불해드릴만큼 저희 덤프자료에 자신이 있습니다. 이 점을 해결하기 위해Omgzlook의CPA인증 AA Vce덤프도 시험변경에 따라 업데이트하도록 최선을 다하고 있습니다.시험문제 변경에 초점을 맞추어 업데이트를 진행한후 업데이트된CPA인증 AA Vce덤프를 1년간 무료로 업데이트서비스를 드립니다.
Certified Public Accountant AA 고득점으로 패스하시면 지인분들께 추천도 해주실거죠?
우리Omgzlook가 제공하는 최신, 최고의CPA AA - Audit & Insurance Vce시험관련 자료를 선택함으로 여러분은 이미 시험패스성공이라고 보실수 있습니다. Omgzlook의CPA인증 AA 최신시험후기덤프는 실제시험을 대비하여 제작한 최신버전 공부자료로서 문항수도 적합하여 불필요한 공부는 하지 않으셔도 되게끔 만들어져 있습니다.가격도 착하고 시험패스율 높은Omgzlook의CPA인증 AA 최신시험후기덤프를 애용해보세요. 놀라운 기적을 안겨드릴것입니다.
어떻게CPA인증AA Vce시험을 패스하느냐 에는 여러 가지 방법이 있습니다. 하지만 여러분의 선택에 따라 보장도 또한 틀립니다. 우리Omgzlook 에서는 아주 완벽한 학습가이드를 제공하며,CPA인증AA Vce시험은 아주 간편하게 패스하실 수 있습니다.
CPA AA Vce - 우리의 파워는 아주 대단하답니다.
Omgzlook는CPA AA Vce인증시험의 촉매제 같은 사이트입니다.CPA AA Vce인증시험 관연 덤프가 우리Omgzlook에서 출시되었습니다. 여러분이CPA AA Vce인증시험으로 나 자신과 자기만의 뛰어난 지식 면을 증명하고 싶으시다면 우리 Omgzlook의CPA AA Vce덤프자료가 많은 도움이 될 것입니다.
이 자료로 여러분은 100%CPA의AA Vce인증시험을 패스할 수 있으며, Omgzlook을 선택함으로 성공을 선택한 것입니다. Omgzlook가 제공하는 시험가이드로 효과적인 학습으로 많은 분들이 모두 인증시험을 패스하였습니다.
AA PDF DEMO:
QUESTION NO: 1
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: 2
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: 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
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: 5
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
Pegasystems PEGACPLSA23V1 - 바로 우리Omgzlook IT인증덤프제공사이트입니다. 우리Omgzlook의 제품을 구매하신다고 하면 우리는 최선을 다하여 여러분들한테 최고의 버전을 제공함으로 한번에CPA인증USGBC LEED-AP-BD-C시험을 패스하도록 하겠습니다. CPA인증 Oracle 1z1-819덤프는 기출문제와 예상문제로 되어있어 시험패스는 시간문제뿐입니다. Omgzlook의CPA Microsoft SC-300-KR인증시험의 자료 메뉴에는CPA Microsoft SC-300-KR인증시험실기와CPA Microsoft SC-300-KR인증시험 문제집으로 나누어져 있습니다.우리 사이트에서 관련된 학습가이드를 만나보실 수 있습니다. Omgzlook의 CPA인증 Huawei H13-221_V2.0로 시험패스하다 더욱 넓고 좋은곳으로 고고싱 하세요.
Updated: May 26, 2022