CPA AA

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三つのバージョン

我々会社のAudit & Insurance試験勉強資料はお客様に3種類のバージョンを提供します。第一種はPDF版で、お客様は印刷してから、紙質の形式で勉強し、メモをできます。第二種はAudit & Insurance ソフト版で、第一時間に真実の試験解答環境と流れを感じさせることができます。第三種はオンライン版で、お客様はスマートとIPADなどの電子設備の上に使用されます。我々社のAudit & Insuranceオンライン版はオフライン使用をサポートします。

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CPA AA 試験シラバストピック:

CPA Audit & Insurance 認定 AA 試験問題：

問題 #1

The following describes the processes which make up the sales system in operation at Shevhrol and Co.
Which of the following processes represents strength or weakness in the system?
(i)Orders are placed by telephone. When a call is received, the person receiving the order checks that the customer's credit status supports the order and that the customer's current balance is below the maximum level and then immediately inputs the order into the system.
(ii)The order automatically generates a message to the distribution centre which despatches the goods and to the accounts department, which immediately raises an invoice and sends it to the customer.
(iii)
Customer queries are dealt with by reception staff.

A. All processes represent strengths
B. (i) and (ii) represent strengths and (iii) represents weakness
C. (i) represents strength and (ii) and (iii) represent weaknesses
D. (ii) represents strength and (i) and (iii) represent weaknesses

問題 #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 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.
C. 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.
D. The auditor has no duty to identify fraud in the organisation, hence no inquiries are required.

問題 #3

David Copper is performing the audit of financial statement of Igma Co and is in doubt about some of the transactions.
If David believes an illegal act may have occurred, which of the following will be the LEAST necessary action?

A. Consult with Igma Co's legal counsel.
B. Inquire of management of Igma Co, at a level above those likely to be involved with the illegality.
C. Consider accumulating additional evidence to determine if there is actually an illegal act.
D. File a case against the client as soon as possible.

問題 #4

There is a risk that management may be biased in the judgements when calculating
estimated figures. The auditor must therefore approach these values with professional scepticism regarding the judgements.
The audit approach required is set out in ISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures. Essentially, if risk assessment procedures have identified a risk of material misstatement due to accounting estimates, the auditor can respond by undertaking different methods.
To test the process that management used to calculate the provision for doubtful accounts receivable, the auditor may use all of the following methods except:

A. Looking at past experience
B. Checking the calculation
C. Considering if anything is likely to have changed the estimate this year
D. Comparing with the provision made by industry average

問題 #5

In exceptional circumstances, the auditor may judge it necessary to depart from a relevant requirement in an ISA.
In the country Bepara, financial reporting authority's requirement regarding recognition of agricultural assets is stricter than guided in IAS.
Under the circumstances, what will be the BEST action by the auditor of Xyl Ltd in Bepara?

A. The auditor shall perform alternative audit procedures for Xyl Ltd to achieve the aim of the requirement.
B. The auditor shall perform complex audit procedures for Xyl Ltd to achieve the aim of the requirement.
C. The auditor shall not perform any audit activity for agricultural asset of Xyl Ltd.
D. The auditor shall perform local audit procedures to achieve the aim of the requirement.

解説：