CPA Certified Public Accountant AA

Itcertkr 덤프제공사이트의 업계에서의 권위성

IT 업계의 선두자로서 저희 Itcertkr의 목표는 CPA AA인증시험에 참가하는 모든 분들께 덤프를 제공해드려 덤프만 있으면 한방에 쉽게 시험패스할수 있도록 도와드리는것입니다.

저희는 시간이 지날수록 쌓이는 경험과 노하우로 it자격증시험 응시자분들을 지원하고 있습니다.Itcertkr의 엘리트들은 모든 최선을 다하여 근년래 출제된CPA AA 시험문제의 출제경향을 분석하고 정리하여 가장 적중율 높은 AA시험대비자료를 제작하였습니다.

AA 시험에 응시하고 싶으신가요? AA 시험을 패스하여 자격증을 취득하고 싶으신가요? 응시자분들은 더이상 자기 홀로 시험자료를 정리할 필요가 없습니다. 저희 회사에서 출시한AA 문제집을 이용하시면 시험에서 성공할수 있습니다.

Certified Public Accountant AA덤프에 관하여

이와 같은 피타는 노력으로 만들어진 AA 덤프는 이미 많은 분들을 도와AA시험을 패스하여 자격증을 손에 넣게 해드렸습니다. 때문에 저희 Itcertkr에서 출시한 시험자료에 신심을 갖고 저희AA 덤프자료가 최고라는것을 잊지 말아주세요.

AA 덤프는 100% 통과율을 자랑하고 있어 시험패스는 더는 어려운 일이 아닙니다. 시험에서 불합격받을시 불합격성적표와 주문번호를 보내오시면 덤프비용을 환불해드립니다.

AA 시험을 패스하여 자격증을 취득하고 싶은 분들은 저희 덤프를 저렴한 가격에 주문하여 알맞춤 시험대비를 해보세요. 원하는 멋진 결과를 안겨드릴것을 약속드립니다.

Itcertkr의 영원히 변치않는 취지는 될수있는 한 해드릴수 있는데까지 AA시험응시자 분들께 편리를 가져다 드리는것입니다. 믿을수 없다면 저희 사이트에서 샘플을 다운받아 보세요.

CPA AA 시험 요강 주제:

최신 Certified Public Accountant AA 무료샘플문제

1. Rehan & Co has been appointed as an external auditor of Limba Plc for the financial year 2011-12. Rehan & Co has identified some problems in the financial statements and now at the final stage of writing the report on the audit.
In which of the following case, Rehan & Co may issue an adverse opinion?

A) Some parts of the financial statements of Limba Plc are materially misstated or misleading.
B) Some parts of the financial statements of Limba Plc found misleading or misstated on the performed investigation but Rehan & Co is not sure about their pervasiveness.
C) The audit firm, Rehan & Co, is not independent from the management of Limba Plc.
D) The overall financial statements of Limba Plc are as materially misstated or misleading as a whole that they do not present fairly the financial position or results of operations and cash flows in conformity with IFRS.

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%.
Which of the following items might alert the auditor to the possibility of fraud in the division?

A) Inventory has increased by 15%
B) A significant portion of management's compensation is directly tied to reported net income of the division
C) The division is not scheduled for an external audit this year
D) Sales have increased by 10%

3. The financial statements are the management's responsibility. They should therefore inform the auditors of any material subsequent events between the date of the auditor's report and the date the financial statements are issued. If, after the date of the auditor's report but before the financial statements are issued, the auditor becomes aware of a fact that, had it been known to the auditor at the date of the auditor's report, may have caused the auditor to amend the auditor's report.
In the above situation, which of the following may NOT be an appropriate action taken by the auditor?

A) Consider whether the financial statements need amendment
B) Inquire how management intends to address the matter in the financial statements
C) Discuss the matter with the management
D) Issue a new audit report dated no earlier than the date of approval of the amended financial statements

4. 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 most appropriate trend analysis to indicate this potential fraud is

A) Accumulation of unpaid vacation days.
B) Automobile operating expenses by loan officer.
C) Loan default rates by loan officer.
D) Total dollar volume of loans by loan officer.

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

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