CPA Certified Public Accountant AA

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JapanCert試験問題集はPDF版とソフト版を提供します。PDF版は印刷されることができます、ソフト版はどのパソコンでも使われることもできます。

JapanCertの試験資料を買うかどうかと迷ったら、CPA AA 「Audit & Insurance」 試験の部分問題と回答を無料にダウンロードして試用する後、決めて信じてくれます。早ければJapanCertを信じてくれて、早く成功になっています。

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近年に、CPA AA 「Audit & Insurance」 認定試験は重要なコンピュータ能力認定試験になっています。CPA 国際認証資格取得者になったら、求職がもっと易く、高給料も当たり前です！

でも、どうやって簡単的にスムーズに CPA AA 試験を合格しますか、JapanCert会社だ！助けるよ。

JapanCertは国際ＩＴ認証試験資料集を提供するＷｅｂです。JapanCert会社は最良最新の試験資料の資源です、JapanCert会社が提供する CPA 認定資格試験問題集は豊富な経験のＩＴ専家に過去試験より一生懸命に研究する出題傾向のです。

CPA AA 試験シラバストピック:

CPA Audit & Insurance 認定 AA 試験問題：

問題 #1

Indicate the most objective and relevant evidence in a computer environment involving fraud.

A. Physical examination.
B. Inquiries of people.
C. Physical observation.
D. Computer logs.

問題 #2

Your firm has recently been appointed as auditor to Crate Ltd for the year ending 31 October 2012. This is the first year of audit for Crate Ltd as it fell below the statutory audit exemption limits for the year ended 31 October 2011, which was the company's first period of trading.
Which of the following is NOT a matter to be considered in respect of the opening balances of Crate Ltd?

A. Assess whether financial statements need amendment
B. Check appropriateness of accounting policies or their consistent application from year to year
C. Ensure disclosure of lack of audit in prior year in financial statements
D. Check opening balances correctly brought forward

問題 #3

Dan Lawrence is the auditor of Nava Ltd. The directors are Bernard Russell, Pauli Morin and Cyndi Clifford. They are also the only shareholders owning 35% of total shares by Russell and Morin and the rest by Cyndi. Recent dispute between Russell and Morin arises that Dan believesmay be impossible to resolve. However, Morin requested Dan to provide her with details of all last year purchases through company's accounts by Russell and Cyndi. Dan Lawrence has all the company's books and records in his office.
What would be the most appropriate action by Dan Lawrence when Pauli Morin asked him to disclose company's accounts details?

A. Decline the request of Pauli Morin even if she has the controlling interest in the company.
B. Provide with all the relevant information as was requested by Pauli Morin because she has the controlling interest in the company.
C. Provide the relevant information before taking the consent from other directors.
D. Arrange dispute resolution meeting and find a way to resolve the dispute between Russell and Morin.

問題 #4

When you audit a company, your main goal is to provide assurance to the users of the company's financial statements that those documents are free of material misstatement. You use the audit risk model, which consists of inherent, control, and detection risk on your client's financial statements.
'Audit risk' here does refer to________________.

A. loss from litigation
B. events arising in connection with the audit of financial statements
C. process of auditing
D. adverse publicity

問題 #5

Rostar Ltd develops games for X-box and PCs. The unique gaming experience made the company outstandingly popular among the local customers and its last game release outperform its expectation. This popularity leads to sudden growth in revenues that quadrupled during the last period. As a result, Rostar Ltd is now obliged to have a statutory audit for the first time.
Which of the following is not a benefit that Rostar Ltd may obtain from the statutory audit?

A. Independent confirmation of profits earned/net assets
B. Recommendations on systems via management letter
C. Increased accountability of the IT department
D. Assurance of compliance with Companies Act

解説：