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구매하시면 구매일로부터 1년내에 AA덤프가 업데이트된다면 업데이트된 버전을 무료로 제공해드립니다.만약 AA덤프를 구매하시고 공부한후 시험에서 떨어지면 60일내 주문은 덤프비용 전액을 환불해드려 고객님의 이익을 최대한 보장해드립니다.환불신청은 주문번호와 불합격 성적표만 메일로 보내오시면 됩니다.

CPA AA 시험 요강 주제:

최신 Certified Public Accountant AA 무료샘플문제

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

2. Auditors seek written representations from management to support oral representations that have been made during the course of the audit.
Which of the following would require a written representation in relation to a statutory audit?
(i)The directors have fulfilled their responsibility for the preparation of the financial statements (ii)The accounting policies selected and applied by management are appropriate
(iii) A material item, subject to management judgement, for which no other evidence could
reasonably be expected to exist

A) (i) only
B) (i) and (iiii) only
C) (ii) and (iii) only
D) (ii) only

3. As related parties are not independent of each other, many financial reporting frameworks establish specific accounting and disclosure requirements for related party relationships, transactions and balances to enable users of the financial statements to understand their nature and actual or potential effects on the financial statements.
Which of the following sources of information may not assist the auditor in identifying related parties?

A) Prior year working papers and disclosures
B) Enquiry of management
C) Work on employee's personal tax
D) Statutory books and returns

4. Robert Sen is performing the audit of financial statement of Loko Plc., the objective is to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework.
Which of the following statements is correct about the preliminary judgment about materiality of financial statements of Loko Plc?

A) This is the median average amount by which Robert Sen believes the statements of Loko Plc could be misstated and still not affect the decisions of reasonable users.
B) This is the maximum amount by which Robert Sen believes the statements of Loko Plc could be misstated and still not affect the decisions of reasonable users.
C) This is the minimum amount by which Robert Sen believes the statements of Loko Plc could be misstated and still not affect the decisions of reasonable users.
D) This is the mean average amount by which Robert Sen believes the statements of Loko Plc could be misstated and still not affect the decisions of reasonable users.

5. Dan Lawrence is the auditor of Nava Ltd. The directors are Bernard Russell, Pauli Morin and Cyndi Clifford. They are also the only shareholders owning 35% of total shares by Russell and Morin and the rest by Cyndi. Recent dispute between Russell and Morin arises that Dan believesmay be impossible to resolve. However, Morin requested Dan to provide her with details of all last year purchases through company's accounts by Russell and Cyndi. Dan Lawrence has all the company's books and records in his office.
What would be the most appropriate action by Dan Lawrence when Pauli Morin asked him to disclose company's accounts details?

A) Provide the relevant information before taking the consent from other directors.
B) Decline the request of Pauli Morin even if she has the controlling interest in the company.
C) Provide with all the relevant information as was requested by Pauli Morin because she has the controlling interest in the company.
D) Arrange dispute resolution meeting and find a way to resolve the dispute between Russell and Morin.

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