購入後、どれくらいAA試験参考書を入手できますか？

あなたは5-10分以内にCPA AA試験参考書を付くメールを受信します。そして即時ダウンロードして勉強します。購入後にAA試験参考書を入手しないなら、すぐにメールでお問い合わせください。

あなたのテストエンジンはどのように実行しますか？

あなたのPCにダウンロードしてインストールすると、CPA AAテスト問題を練習し、'練習試験'と '仮想試験'2つの異なるオプションを使用してあなたの質問と回答を確認することができます。
仮想試験 - 時間制限付きに試験問題で自分自身をテストします。
練習試験 - 試験問題を1つ1つレビューし、正解をビューします。

更新されたAA試験参考書を得ることができ、取得方法？

はい、購入後に1年間の無料アップデートを享受できます。更新があれば、私たちのシステムは更新されたAA試験参考書をあなたのメールボックスに自動的に送ります。

あなたはAA試験参考書の更新をどのぐらいでリリースしていますか？

すべての試験参考書は常に更新されますが、固定日付には更新されません。弊社の専門チームは、試験のアップデートに十分の注意を払い、彼らは常にそれに応じてAA試験内容をアップグレードします。

AAテストエンジンはどのシステムに適用しますか？

オンラインテストエンジンは、WEBブラウザをベースとしたソフトウェアなので、Windows / Mac / Android / iOSなどをサポートできます。どんな電設備でも使用でき、自己ペースで練習できます。オンラインテストエンジンはオフラインの練習をサポートしていますが、前提条件は初めてインターネットで実行することです。
ソフトテストエンジンは、Java環境で運行するWindowsシステムに適用して、複数のコンピュータにインストールすることができます。
PDF版は、Adobe ReaderやFoxit Reader、Google Docsなどの読書ツールに読むことができます。

割引はありますか？

我々社は顧客にいくつかの割引を提供します。 特恵には制限はありません。 弊社のサイトで定期的にチェックしてクーポンを入手することができます。

Tech4Examはどんな試験参考書を提供していますか？

テストエンジン：AA試験試験エンジンは、あなた自身のデバイスにダウンロードして運行できます。インタラクティブでシミュレートされた環境でテストを行います。
PDF（テストエンジンのコピー）：内容はテストエンジンと同じで、印刷をサポートしています。

返金するポリシーはありますか？ 失敗した場合、どうすれば返金できますか？

はい。弊社はあなたが我々の練習問題を使用して試験に合格しないと全額返金を保証します。返金プロセスは非常に簡単です：購入日から60日以内に不合格成績書を弊社に送っていいです。弊社は成績書を確認した後で、返金を行います。お金は７日以内に支払い口座に戻ります。

CPA Audit & Insurance 認定 AA 試験問題:

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

2. 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 extent of loans made to fictitious borrowers by the loan officer could best be determined by

A) Reviewing a representative sample of the loan officer's transactions for compliance with bank policies and procedures.
B) Comparing current loan approval balances with those of prior years.
C) Reviewing a representative sample of loan files for properly completed documents, such as loan agreements, credit approvals, and approval of secured loan.
D) Requesting positive confirmations for all outstanding loans made by the loan officer.

3. A company hired a highly qualified accounts payable manager who had been terminated from another company for alleged wrongdoing. Six months later the manager diverted $28,570 by sending duplicate payments of invoices to a relative.
A control that might have prevented this situation would be to

A) Verify educational background of all new employees.
B) Check to see if close relatives work for vendors.
C) Not hire individuals who appear overqualified for job.
D) Adequately check prior employment backgrounds for all new employees.

4. 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.

5. 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 overstatement of year-end inventory.
B) An increase in the number of competitors selling similar products.
C) An understatement of year-end accounts receivable.
D) A decrease in the number of suppliers of the material used in manufacturing the product.

質問と回答：