AA : Audit & Insurance

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Xhs1991は、助けにならなかったら、全額で返金することを保証いたします。Audit & Insurance試験に失敗した場合、ただ我々にあなたの成績書のスキャン・コピーを送信することが必要です。確認したら、我々はすぐに全額返金します。

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今の社会はますます激しく変化しているから、私たちはいつまでも危機意識を強化します。キャンパス内の学生なり、社会人なり、Audit & Insurance試験に合格して対応認定資格を取得して、社会需要に応じて自分の能力を高めます。Xhs1991は最高のAudit & Insurance試験勉強資料を開発し提供して、一番なサービスを与えて努力しています。

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購入を完了するために、ただ2つのステップが、必要です。我々は迅速にあなたのメールボックスに製品を送ります。あなたは電子メールをチェックし、添付ファイルをダウンロードできます。

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 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 management of Tory Bank Ltd suspects that a bank loan officer frequently made loans to fictitious companies, disbursed loan proceed to his wife's accounts, and then the loan has been written-off as irrecoverable. Some significant facts about the loan officer include
A high standard of living, explained as the result of sound investments and not taking vacations
An expensive personal car obtained through business contacts
Gasoline and repair bills submitted for an assigned company car that is higher than company average (mileage logs were submitted on a quarterly basis)
Marked annoyance with questions from auditors
The extent of loans made to fictitious borrowers by the loan officer could best be determined by

A. Reviewing a representative sample of loan files for properly completed documents, such as loan agreements, credit approvals, and approval of secured loan.
B. Reviewing a representative sample of the loan officer's transactions for compliance with bank policies and procedures.
C. Requesting positive confirmations for all outstanding loans made by the loan officer.
D. Comparing current loan approval balances with those of prior years.

問題 #2
A payroll clerk with authorised access to the local area network (LAN) was able to update personnel files directly, independent of the application programmes.
The best control to prevent a clerk from doing this would be to

A. Establish a security policy for the department that prohibits direct updating of data files.
B. Restrict access to and monitor installation of software products or tools having powerful update capabilities.
C. Use password security to authenticate users as they attempt to log on to the LAN.
D. Restrict access to LAN workstations by such means as automatic lock-up after a predefined period of keyboard inactivity.

問題 #3
After completing an internal control review of the accounts payable department partially, the auditor suspects that some type of fraud has occurred. To ascertain whether the fraud is present, the best sampling approach would be to use

A. Simple random sampling to select a sample of vouchers processed by the department during the past year.
B. Judgmental sampling to select a sample of vouchers processed by clerks identified by the department manager as acting suspiciously.
C. Discovery sampling to select a sample of vouchers processed by the department during the past year.
D. Monetary unit sampling to select a sample of vouchers processed by the department during the past year.

問題 #4
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 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.
B. The risk that the financial statements of Mohin Co are materially misstated prior to audit.
C. 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.
D. 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.

問題 #5
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 be considered as misstatement
B. (i) would not be considered as misstatement and (ii) would be considered as misstatement
C. Both (i) and (ii) would not be considered as misstatement
D. (i) would be considered as misstatement and (ii) would not be considered as misstatement

解説：