CPA Audit & Insurance - AA

インタネット時代に当たるなので、パソコン上のAudit & Insurance試験についての情報は複雑で区別するのは困難なことであると思われます。それで、我々It-Passportsの高質で完備なAudit & Insurance問題集を勧めて、あなたの資料を選んでかかる時間のロースを減少し、もっと多くの時間を利用してAudit & Insurance問題集を勉強します。

我々の誠意において、全てのクライアントのすべてのトランザクションに高品質の治療サービスを提供します。Audit & Insurance試験勉強資料を購入した後、一年間無料でアップデートを提供します。候補者が満足するためには、我々の専門家は、最新の試験資材を得るために、一生懸命に働きます。 また、毎日更新をチェックします。材料は更新した場合、我々は自動的にあなたのメールボックスに最新バージョンを送ります。

弊社は「ご客様の満足度は私達のサービス基準である」の原則によって、いつまでもご客様に行き届いたサービスを提供できて喜んでいます。弊社のAudit & Insurance問題集は三種類の版を提供いたします。PDF版、ソフト版、オンライン版があります。PDF版のAudit & Insurance問題集は印刷されることができ、ソフト版のAudit & Insurance問題集はいくつかのパソコンでも使われることもでき、オンライン版の問題集はパソコンでもスマホでも直接に使われることができます。お客様は自分に相応しいAA問題集のバージョンを選ぶことができます。

100％返金保証-もし試験に失敗した場合、我々はあなたに全額返金します。あなたはただ不合格の証明書をスキャンしてこちらに送るだけです。 確認した後、こちらはすぐに返金します。

ちょうど2つのステップがご注文を完了します。その後、我々はあなたの有効なメールボックスに製品を送ります。受信した後、あなたは、添付ファイルをダウンロードして、材料を使用することができます。

CPA AA試験問題集をすぐにダウンロード：成功に支払ってから、我々のシステムは自動的にメールであなたの購入した商品をあなたのメールアドレスにお送りいたします。（12時間以内で届かないなら、我々を連絡してください。Note：ゴミ箱の検査を忘れないでください。）

CPA Audit & Insurance 認定 AA 試験問題:

1. The auditor is subject to relevant ethical requirements. Relevant ethical requirements ordinarily comprise Parts A and B of the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) related to an audit of financial statements together with national requirements that are more restrictive.
Interpretations of the IESBA Code of Professional Conduct are dominated by the concept of __________________.

A) Compliance with standards.
B) Accounting.
C) Independence.
D) Acts discreditable to the profession.

2. Mike Robin, ACA is identifying risk in the statement of Mohin Co as a part of his audit work.
Which of the following defines control risk for Mohin Co?

A) The risk that the financial statements of Mohin Co are materially misstated prior to audit.
B) The susceptibility of an assertion about a class of transaction, account balance or disclosure to a misstatement that could be material, either individually or when aggregated with other misstatements, before consideration of any related controls of Mohin Co.
C) The risk that the procedures performed by Mike to reduce audit risk to an acceptably low level will not detect a misstatement that exists and that could be material, either individually or when aggregated with other misstatements.
D) The risk that a misstatement that could occur in an assertion about a class of transaction, account balance or disclosure and that could be material, either individually or when aggregated with other misstatements, will not be prevented, or detected and corrected, on a timely basis by Mohin Co's internal control.

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

4. A firm's inventory consisted of 5,000 various types of stocks, 100 of which accounted for 75% of the total monetary value. The most recent regular quarterly manual count revealed that there was an unnecessary two years' supply of the more expensive items.
The control that would best help to correct this oversupply problem is

A) Use of authorising signatures on requisitions for inventory requested by production.
B) Maintain perpetual inventory of the larger dollar value items in the inventory.
C) Use of a control total over the number of unique inventory items.
D) Limit check on the total monetary value of the inventory.

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

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