AA試験学習資料を開発する専業チーム

私たちはAA試験認定分野でよく知られる会社として、プロのチームにAudit & Insurance試験復習問題の研究と開発に専念する多くの専門家があります。したがって、我々のCertified Public Accountant試験学習資料がAA試験の一流復習資料であることを保証することができます。私たちは、Certified Public Accountant　AA試験サンプル問題の研究に約10年間集中して、候補者がAA試験に合格するという目標を決して変更しません。私たちのAA試験学習資料の質は、CPA専門家の努力によって保証されています。それで、あなたは弊社を信じて、我々のAudit & Insurance最新テスト問題集を選んでいます。

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AA試験認定を取られるメリット

ほとんどの企業では従業員が専門試験の認定資格を取得する必要があるため、AA試験の認定資格がどれほど重要であるかわかります。テストに合格すれば、昇進のチャンスとより高い給料を得ることができます。あなたのプロフェッショナルな能力が権威によって認められると、それはあなたが急速に発展している情報技術に優れていることを意味し、上司や大学から注目を受けます。より明るい未来とより良い生活のために私たちの信頼性の高いAA最新試験問題集を選択しましょう。

Tech4Examはどんな学習資料を提供していますか？

現代技術は人々の生活と働きの仕方を革新します（AA試験学習資料）。 広く普及しているオンラインシステムとプラットフォームは最近の現象となり、IT業界は最も見通しがある業界（AA試験認定）となっています。 企業や機関では、候補者に優れた教育の背景が必要であるという事実にもかかわらず、プロフェッショナル認定のようなその他の要件があります。それを考慮すると、適切なCPA　Audit & Insurance試験認定は候補者が高給と昇進を得られるのを助けます。

Audit & Insurance試験学習資料での高い復習効率

ほとんどの候補者にとって、特にオフィスワーカー、AA試験の準備は、多くの時間とエネルギーを必要とする難しい作業です。だから、適切なAA試験資料を選択することは、AA試験にうまく合格するのに重要です。高い正確率があるAA有効学習資料によって、候補者はAudit & Insurance試験のキーポイントを捉え、試験の内容を熟知します。あなたは約2日の時間をかけて我々のAA試験学習資料を練習し、AA試験に簡単でパスします。

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様々な復習資料が市場に出ていることから、多くの候補者は、どの資料が適切かを知りません。この状況を考慮に入れて、私たちはCPA　AAの無料ダウンロードデモを候補者に提供します。弊社のウェブサイトにアクセスしてAudit & Insuranceデモをダウンロードするだけで、AA試験復習問題を購入するかどうかを判断するのに役立ちます。多数の新旧の顧客の訪問が当社の能力を証明しています。私たちのAA試験の学習教材は、私たちの市場におけるファーストクラスのものであり、あなたにとっても良い選択だと確信しています。

CPA Audit & Insurance 認定 AA 試験問題:

1. When questions arise on the appropriateness of the going concern assumption, some of
the normal audit procedures carried out by the auditors may take on an additional significance. Auditors may also have to carry out additional procedures or to update information obtained earlier. The ISA lists various procedures which the auditors shall carry out in this context.
Which of the following is not included in the list of additional audit procedures that are to be carried out by the auditor?

A) Confirm the existence, legality and enforceability of arrangements to provide or maintain financial support with related and third parties
B) Evaluate management's plans for future actions based on its going concern assessment
C) Assess the financial ability of such parties to provide additional funds
D) Inquire of the entity's lawyer regarding litigation and claims

2. One category of fraud is fraudulent statements. This is usually in the form of falsication of nancial statements in order to obtain some form of improper benet. It also includes
falsifying documents such as employee credentials.
Which one of the following is correct about risk assessment procedures related to fraud by the external auditor?

A) The auditor shall make inquiries of top management only as appropriate, to determine whether they have knowledge of any actual, suspected or alleged fraud affecting the entity.
B) The auditor shall not evaluate any unusual or unexpected relationships that have been identified in performing analytical procedures which may indicate risks of material misstatement due to fraud.
C) The auditor has no duty to identify fraud in the organisation, hence no inquiries are required.
D) The auditor shall make inquiries of management, and others within the entity as appropriate, to determine whether they have knowledge of any actual, suspected or alleged fraud affecting the entity.

3. 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.

4. Audit sampling is the application of audit procedures to less than 100% of items within a population of audit relevance such that all sampling units have a chance of selection in order to provide the auditor with a reasonable basis on which to draw conclusions about the entire population.
You are carrying out a review of payments to suppliers with the aim to identifying at least one instance of fraud. Which of the following would be the most appropriate sampling technique to use?

A) Monetary unit sampling
B) Discovery sampling
C) Attributes sampling
D) Haphazard sampling

5. Public Company Accounting Oversight Board member Jeanette Franzel told a group of accounting educators that lack of professional scepticism is one of the main reasons for the prevalence of audit deficiencies found in the PCAOB's inspections of the work of auditing firms.
Which of the following statements is correct in accordance with Public Company Accounting Oversight Board?

A) Professional behaviour is an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.
B) Professionalism is an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.
C) Professional scepticism is an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.
D) Professional judgment is an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.

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