効率的な学習計画

実際のところ、長時間の勉強は必要ではありませんが、質の高い効率的な学習が成功するための鍵となる方法です。 複雑な知識を単純化し、学習内容を習得しやすいようにAAテスト連続をいくつか用意しています。貴重な時間を短縮しながら、より重要な知識を得ることができます。 Audit & Insuranceガイド連続は時間管理とシミュレーションテスト機能を備えています、それはスピードを調整して効率を改善するために警戒を続けるのを助けるために時間管理者をセットアップするのにとても役に立ちます。 私たちのエキスパートチームはAA認証トレーニングで試験を準備するためにあなたが20-30時間しか必要としないことを高効率のトレーニングプロセスを設計しました。 全体的な20-30時間のトレーニング計画で、AAテスト連続であなたが一日にどのくらいの時間を費やすつもりであるかについて思い出させるために自分自身を思い出させるために小さなやるリストを作ることもできます。

プライバシーセキュリティ保護

現在の状況を考慮して、調査を行ったところ、ほとんどのお客様がプライバシーの漏洩について心配していることがわかりました。 ここでAA試験準備はあらゆる顧客の個人情報を保護することをお約束したます。 お客様のプライバシーについては、AA試験対策でお客様の権利を厳重に保護し、違法な犯罪行為に反対いたします。 AA試験問題集を選択した場合は、効果的な保護対策であなたのプライバシーを安全に保つことをお約束します。 あなたと何かトラブルがあることを考えると、弊社にメッセージ、またはメールを送ることができます。 弊社のAAテスト問題セットがあなたの期待に応じるよう心から願っています。

Audit & Insurance認定を取得したいという意欲のある人には、主にサラリーマンが含まれます。 彼らはより高い地位に到達し、さらに、ハンサムな給料を得ることを期待しています、さらに、繁栄した未来。 AAテスト連続を通して、さらなる発展のための高効率的な学習態度を構築するのを助けるようにそのような効率的な研究計画を設計することを期待します。 学習教材は、学生やオフィスワーカー、長年の経験を持つグリーンハンド、またはスタッフメンバーに関係なく、すべての候補者を対象としています。AA認定トレーニングは、あなたにとって絶対に良い選択です。 したがって、試験に合格することができるかどうかを心配する必要はありません。これは、弊社の技術力で成功することを保証するためです。

CPA Audit & Insurance 認定 AA 試験問題:

1. The auditor of Net plc carried out an external confirmation of receivables at the year end to confirm the accuracy of total trade receivables in the balance sheet at that date. Two of the replies to the confirmations disagreed the balance.
For each of these two disagreements, select whether the disagreement would be considered as a misstatement or would not be considered as a misstatement for the purposes of evaluating the accuracy of total trade receivables in the balance sheet at the year end.
(i)Word Ltd disagreed the balance because they had made a payment two days before the year end. The auditor has confirmed that the cheque cleared the bank two days after the year end.
(ii)Red Ltd disagreed the balance because their records did not contain invoice number SI 00942. This invoice and associated goods were despatched by Net plc on the last day of the year. The auditor has verified that the despatch note and cut-off with inventory are correct.

A) Both (i) and (ii) would not be considered as misstatement
B) Both (i) and (ii) would be considered as misstatement
C) (i) would be considered as misstatement and (ii) would not be considered as misstatement
D) (i) would not be considered as misstatement and (ii) would be considered as misstatement

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

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

4. The auditor finds a situation where one person has the ability to collect receivables, make deposits, issue credit memos, and record receipt of payments. The auditor suspects the individual may be stealing from cash receipts.
Which of the following audit procedures would be most effective in discovering fraud in this scenario?

A) Perform a detailed review of debits to customer discounts, sales returns, or other debit accounts, excluding cash posted to the cash receipts journal.
B) Send negative confirmations to all outstanding accounts receivable customers.
C) Send positive confirmations to a random selection of customers.
D) Take a sample of bank deposits and trace the detail in each of the bank deposit back to the corresponding entry in the cash receipts journal.

5. A subsidiary president terminated a controller and hired a replacement without the required corporate approvals. Sales, cash flow, and profit statistics were then manipulated by the newcontroller and president via accelerated depreciation and sale of capital assets to obtain larger performance bonuses for the controller and the subsidiary president.
Which of the following approaches might detect this fraudulent activity?

A) Exit interview for all terminated employees.
B) Analysis of overall management control for segregation of duties.
C) Regular analytical review of operating divisions.
D) Periodic changes of outside public accountants.

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