PDFバージョンの便利性

我々のAA Audit & Insurance練習テストにつきまして、みんなに以下の便利性をもたらします。まず、AA試験問題集のPDF版デモがあ李、完全な試験ファイルから選択されることです。こうしたら、お客様は試験ファイルは有効であるかどうかを確認するために、無料のデモをダウンロードして体験することができます。我々のAA試験問題集を除き、このようなサービスを提供する学習資料はありません。次に、我々のAA学習資料は印刷できるので、復習のためにあなたは紙にメモを取ることができます。、あなたはCPA AA資格問題集からの学ぶことを記憶します。それで、PDFバージョンはあなたの最善のオプションと思います。

デモをダウンロードする

我々のAA Audit & Insurance練習テストを知っていますか？弊社はAA 認定試験のために高品質の試験参考書を提供します。高質で高い的中率を持つので、この分野で高度評価されます。下のように、みんなにAA Audit & Insurance練習資料を紹介します。

高い合格率

周知のように、すべての人は初めて試験に参加する際に、試験に合格することを望みます。しかし、AAトレーニンフ資料がなくて試験の内容は常に変更するから、試験の合格は難しいことです。我々のAA Audit & Insurance練習テストの助けにより、試験に容易く合格します。弊社のAA試験問題集は98％～100％の合格率を持ち、この分野には置き換えられない存在になります。だから、ほとんどの人はほかのものより我々のCPA AA試験参考書を選んでいます。

オンラインバージョンはディバイス制限がない

AA Audit & Insurance練習テストは異なる電子ディバイスに使用されます。モバイルポンであっても、コンピューターであっても、使用するのもいいです。また、練習履歴を削除しないと、あなたはオフラインの状況でAA試験問題集をスキャンすることができます。つまり、あなたが初めてそれらをキャンセルしていない限り、試験ファイルをダウンロードする必要はありません。我々のAA AA資格問題集のオンラインバージョンを使用するのはとても便利なのですか？

CPA Audit & Insurance 認定 AA 試験問題:

1. The production department of Cates Ltd is headed by Brad Hogg, whose deputy is Michael. Brad reports to the managing director, John Silver. There are several other departments namely sales and marketing, treasury, accounting, production, processing, purchasing, HR and internal audit.
Which of the following is the BEST method to make 'purchase orders' from production department?

A) Brad Hogg and Michael should send requisition for materials as production needs dictate, but orders should be placed by the purchasing department.
B) Brad Hogg and Michael should make purchase orders as production needs dictate.
C) Brad Hogg should make purchase orders, although Michael could make requisitions as production needs dictate.
D) Brad Hogg and Michael should send requisition for materials as production needs dictate but orders should be placed by the purchasing department, having been authorised by John Silver.

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) Observation of a procedure
B) Test of control
C) Walk-through test
D) Analytical procedure

3. The management of Tory Bank Ltd suspects that a bank loan officer frequently made loans to fictitious companies, disbursed loan proceed to his wife's accounts, and then the loan has been written-off as irrecoverable. Some significant facts about the loan officer include
A high standard of living, explained as the result of sound investments and not taking vacations
An expensive personal car obtained through business contacts
Gasoline and repair bills submitted for an assigned company car that is higher than company average (mileage logs were submitted on a quarterly basis)
Marked annoyance with questions from auditors
The above fraud would least likely be discovered by

A) Analysis of total dollar volume of loans by loan officer.
B) Reconciliation of total loans outstanding to the general ledger balance.
C) Analyses of the number of loans made by each loan officer.
D) External or internal audits of loan files.

4. A production manager for a medium-sized manufacturing company began ordering excessive raw materials and had them delivered to a wholesale company he runs as a side business. He falsified receiving documents and approved the invoices for payment.
Which of the following audit procedures would most likely detect this fraud?

A) Take a sample and confirm the amount purchased, purchase price, and date of shipment with the vendors.
B) Take a sample of cash disbursement; compare purchase orders, receiving reports, invoices, and check copies.
C) Prepare analytical tests, comparing production, material purchased, and raw material inventory levels and investigate differences.
D) Observe the receiving dock and count material received; compare your counts to receiving reports completed by receiving personnel.

5. Adam & Co is the external auditor of Green plc, a listed company. Adam & Co is going to start the audit of financial statement of year 2011-12.
If financial statements prepared in accordance with the requirements of a fair presentation framework do not achieve fair presentation, what will be the action by Adam & Co?

A) Adam & Co shall discuss the matter with management of Green plc and shall determine whether it is necessary to modify the opinion in their report.
B) Adam & Co shall discuss the matter with management of Green plc and shall determine whether it is necessary to rework the audit.
C) Adam & Co shall discuss the matter with the shareholders of Green plc and shall determine whether it is necessary to modify the opinion in their report.
D) Adam & Co shall discuss the matter with the audit committee and shall determine whether it is necessary to modify the opinion in their report.

質問と回答：