CPA AA

選択可能の三つバージョン

弊社はお客さんの需要を満たすために、三つのバーオンを準備します。PDF版、ソフト版、オンライン版があります。それぞれのメリットがあります。あなたは自分の好きに選択できます。PDF版は紙でプリントして、学習時にメーモをつけます。ソフト版は複数のパソコンで利用でき、windowsシステムのみに運行できます。オンラインテストエンジンはどんな電子設備で利用されます（Windows/Mac/Android/iOS対応）。同時に、オフライン使用をサポートします。

我々の専門家たちは過去のデータを研究して開発しているAA問題集参考書は全面的で高質量ですから、我々の提供するAA問題集を使用して、あなたの試験に保障があります。速く我々の提供するAA問題集を手に入れましょう。

数年以来の整理と分析によって開発されたAA問題集参考書は権威的で全面的です。我々の提供する資料を利用して試験に合格できます。この問題集の通過率は高いので、多くのお客様からAA問題集への好評をもらいました。99％の通過率は我々の業界でのリーダの地位を決めました。全面的なのは我々AA問題集はカバー率が高いで、本当の試験に出る問題が含まれます。だから、弊社の提供するAA問題集参考書を暗記すれば、きっと試験に合格することができます。

一年間の更新提供

JpshikenのAA問題集参考書は専門家によって長年を通じて研究した勉強資料です。実際試験のキーポイントを把握するから、100%の合格率を持っています。我々の問題集は一年の中で無料で更新されいます。だから、お客様は安心でAA試験参考書をご利用してください。

短時間で試験に合格する

AA問題集参考書は試験の重要点を含まれて、良い勉強方法を提供します。だから、お客様は試験準備の時、時間を節約することができます。お客様はAA試験を受ける時、たくさんの知識を学ぶことができます。もちろん、勉強方法も知っています。さらに、AA試験問題集参考書は本当の試験の内容を含まれるから、勉強して認定知識のキーポイントを把握できて、短時間でAA試験に合格できます。

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 AA 試験シラバストピック:

CPA Audit & Insurance 認定 AA 試験問題：

1. As related parties are not independent of each other, many financial reporting frameworks establish specific accounting and disclosure requirements for related party relationships, transactions and balances to enable users of the financial statements to understand their nature and actual or potential effects on the financial statements.
Which of the following sources of information may not assist the auditor in identifying related parties?

A) Work on employee's personal tax
B) Statutory books and returns
C) Prior year working papers and disclosures
D) Enquiry of management

2. Auditors seek written representations from management to support oral representations that have been made during the course of the audit.
Which of the following would require a written representation in relation to a statutory audit?
(i)The directors have fulfilled their responsibility for the preparation of the financial statements (ii)The accounting policies selected and applied by management are appropriate
(iii) A material item, subject to management judgement, for which no other evidence could
reasonably be expected to exist

A) (i) and (iiii) only
B) (ii) and (iii) only
C) (ii) only
D) (i) only

3. 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 with all the relevant information as was requested by Pauli Morin because 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) Decline the request of Pauli Morin even if she has the controlling interest in the company.

4. An audit had been scheduled to address unusual inventory shortages revealed in the annual physical inventory process at a large consumer goods warehouse operation. A cycle count programme had been installed in the storeroom at the beginning of the year in place of the disruptive process of counting one entire product line at the end of each month. The cycle count programme appeared effective based on the fact that only nine minor adjustments had been made for the entire year on the several thousand different products located in the storeroom. The storeroom supervisor explained that each of the fifteen stockroom personnel selected one item each day for cycle count based on how efficiently the item could be counted.
The opportunity for control-related problems including fraud has been increased in the stockroom because

A) A cycle count programme has been installed in place of a less efficient programme.
B) Stockroom personnel records cycle count information.
C) Stockroom personnel selects items for cycle count.
D) Only nine minor adjustments have been recorded as a result of the cycle count process.

5. A personnel department is responsible for processing placement agency fees for new hires. A recruiter established some bogus placement agencies and, when interviewing walk-in applicants, the recruiter would list one of the bogus agencies as referring the candidate.
A possible means of detection or deterrence is to

A) Verify new vendors to firms listed in a professional association catalog and/or verify the vendor name and address through the telephone book.
B) Monitor the closeness of the relationships of recruiters with specific vendors.
C) Process all personnel agency invoices via a purchase order through the purchasing department.
D) Require all employees to sign an annual conflict of interest statement.

質問と回答：