CPA Certified Public Accountant AA

1、100％の本格的なAA試験問題集は過去の試験問題及び最新模擬試験問題から作られたものです。
2、業界最先端のAA模擬試験ｿﾌﾄは実際の試験雰囲気を模擬したものです。
3、AA試験科目は常時最新化され、最新の試験内容まで織込まれた精確性が有ります。
4、高価な講座を受ける必要はなく、20～30時間の独学だけで、一発合格が可能です！
5、AA Exhibits、Drag & Drop、Simulationには実際に行われた試験の様式を全て含めております。
6、AA試験科目を一度お買い上げ頂ければ、一年間無料で問題集をアップデートするサービスが付きます。
7、毎日２４時間インタネット上でAA技術サービス（無料）を提供致します。

一年間に無料で問題集を更新するサービスを提供します。

弊社の商品を買ったことがあるお客様に一年間無料更新のサービスを提供致します、ですので、貴方が持ってる問題集はきっと最新版でございます。

CPA AA 「Audit & Insurance」はCPA資格認定の重要な試験集です。該当アイクオリサートロジックAA模擬試験集は非常に理想的な試験に備えるツールと言えます。もし、AA模擬試験を御利用頂くと、以前の過去試験問題とほぼ同じの現行問題をご体験できます。全部の問題集は弊社の専業認証人員が念入りに編纂されたものです。ご受験者は高額教育活動にわざわざ参加する必要がなく、ただ20時間か30時間の気楽な一連の準備、勉強記憶及び模擬テストだけで、受験できます。100％一発合格！失敗一回なら、全額返金！

IT-PassportsのCertified Public Accountant問題集を使って100％合格することが保証できます。

弊社は一発合格することを保証し、もし弊社の問題集AA 「Audit & Insurance」を使ってから、試験を通っていなかったら、弊社は全額を返金します。 弊社は一年以内に無料更新版を提供し、一発合格することを保証できます。

CPA Audit & Insurance 認定 AA 試験問題:

1. Saturn Ltd has offered Jack Lee to be the head of their treasury department during the audit of Saturn Ltd. Jack Lee is the audit manager who is currently in charge of Saturn Ltd. Jack Lee discussed the role with Saturn Ltd and intends to accept the appointment.
Which of the following is a safeguard that the audit firm of Jack Lee should adopt?

A) Objectivity and independence could be compromised
B) Manager will be carrying out work whilst negotiating position: might overlook errors
C) Possible intimidation of audit team by manager once position taken up
D) Re-review any work of the team previously reviewed by manager/ independent partner review

2. Hiltson Hotels is a global group of hotels. The parent company, Hiltson Holdings plc employs an internal audit function which carries out audits and investigations on the individual hotels in the group.
Which of the following could the internal audit function carry out and still operate effectively?

A) Identification of risks at the proposed Nairobi Hiltson, which is due to open in nine months' time
B) Secondment to the accounts department of the Singapore Hiltson to cover the maternity leave of the financial controller
C) Secondment to the finance department of the Edinburgh Hiltson
D) Special investigation into the profits of the New York Hiltson where the group directors suspect a fraud may have been carried out

3. When you audit a company, your main goal is to provide assurance to the users of the company's financial statements that those documents are free of material misstatement. You use the audit risk model, which consists of inherent, control, and detection risk on your client's financial statements.
'Audit risk' here does refer to________________.

A) process of auditing
B) adverse publicity
C) events arising in connection with the audit of financial statements
D) loss from litigation

4. When questions arise on the appropriateness of the going concern assumption made by management and the existence of material misstatements which was not adequately disclosed in the financial statements would lead to auditor's-

A) Unmodified opinion
B) Disclaimer of opinion
C) Unmodified opinion (but have to include an emphasis of matter paragraph in the auditor's report)
D) Qualified opinion

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

質問と回答：