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Audit & Insurance試験の復習が大変ですから、我々はあなたのような受験者の負担を少なくするために、皆様に全面的なAA資料を提供します。だから、我々の専門家たちは努力に過去のデータを整理して分析してから、数年以来の研究を通して、現在の質量高いAA参考書を開発しています。お客様は安心で試験を準備すればよろしいです。

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業種の発展はますます速くなることにつれて、ITを勉強する人は急激に多くなりました。人々は自分が将来何か成績を作るようにずっと努力しています。IT業界での大手会社として、CPAは認証を通して専門家の標準を確認しました。認証を取得した専門家たちの給料は普通の専門家たちに比べて高いです。だから、AA試験の認証はIT業界でのあなたにとって重要です。

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

2. An employee of an insurance company processed a fraudulent policy loan application for an amount less than the established level requiring supervisory review. The employee then obtained the cheque and cashed it by forging the endorsement. To prevent the loan's appearance on a subsequent policyholder statement, the loan amount was transferred to a "suspense" account. Which of the following should expose this situation at the earliest date?

A) The use of pre-numbered checks which are periodically accounted for.
B) A computer report identifying unusual entries to the suspense account.
C) An annual internal audit.
D) Regular reconciliation of the "suspense" account performed by an independent employee.

3. 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 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.

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

5. The production department of Cates Ltd is headed by Brad Hogg, whose deputy is Michael. Brad reports to the managing director, John Silver. There are several other departments namely sales and marketing, treasury, accounting, production, processing, purchasing, HR and internal audit.
Which of the following is the BEST method to make 'purchase orders' from production department?

A) Brad Hogg and Michael should make purchase orders as production needs dictate.
B) Brad Hogg and Michael should send requisition for materials as production needs dictate, but orders should be placed by the purchasing department.
C) Brad Hogg should make purchase orders, although Michael could make requisitions as production needs dictate.
D) Brad Hogg and Michael should send requisition for materials as production needs dictate but orders should be placed by the purchasing department, having been authorised by John Silver.

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