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。

デモをダウンロードする

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。

無料デモをごダウンロードいただけます

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. During an operational audit, an auditor observes a large number of aboveground storage containers and a large amount of black emissions from a company smokestack. The organisation has an environmental safety department. The audit engagement is not designed to consider environmental concerns. The best course of audit action would be to

A) Document the observations and report them to the environmental safety department.
Determine if their response will be timely, and follow up to determine if they have taken timely action.
B) Report the observations to the audit committee and seek their advice on whether the audit should be expanded for the environmental audit.
C) Inquire of local management as to the use of the storage tanks in order to determine if they are properly classified as an asset. Do not take action on the environmental issues because the auditor is untrained in the area, and such action is the responsibility of an already existing department.
D) Make a note to consider environmental risk concerns when developing the audit plan for the next year, but do not expand the scope of the existing audit since the budget and risk priorities are already set.

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%.
If the auditor decides that there are significant problems with the standard cost system, the next audit step to perform would be to

A) Use generalised audit software to prepare a listing of gross margin by product by comparing standard cost with sales price. Select all high-gross-margin items for further investigation.
B) Interview divisional management to determine why the standard cost system has not been updated on a timely basis.
C) Schedule all variances and determine their source and their disposition, that is, whether they are allocated to inventory or cost of goods sold.
D) Select a random sample of products and review the standard cost build-up by tracing purchases to the standard cost record.

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

4. Norman & Co is the external auditor of Diamond plc, a listed company. The directors of Diamond plc have requested that Norman & Co carry out a review engagement assessing the effectiveness of its corporate governance policies against the UK Corporate Governance Code.
Which of the following understanding is LEAST necessary for Norman & Co to understand Diamond plc and its environment?

A) Relevant industry, regulatory, and other external factors related with Diamond plc
B) Diamond plc's marketing plan for next one year
C) The nature of Diamond plc, including its operations, ownership, governance structures and the types of investments
D) Diamond plc's selection and application of accounting policies

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

質問と回答：