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최신 Certified Public Accountant AA 무료샘플문제

문제 #1

Internal auditors must exercise due care if they are to meet their responsibilities for fraud detection. Thus, the existence of certain conditions should raise auditor's professional scepticism concerning possible fraud. Which of the following is most likely to be considered as an indication of possible fraud?

A. A new management team installed as the result of a takeover.
B. Rapid turnover of financial executives.
C. Tax authorities' audit of tax returns.
D. Rapid expansion into new markets.

문제 #2

Accounting principle assumes that, a company will continue to exist long enough to carry out its objectives and commitments and will not liquidate in the foreseeable future.
Which of the following audit procedures is most likely to assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity's ability to continue as a going concern?

A. Review of compliance with terms of debt agreements.
B. Confirmation of bank balances.
C. Confirmation of accounts receivable from principal customers.
D. Reconciliation of interest expense with debt outstanding.

문제 #3

When preparing audit documentation, the auditor of a smaller entity may find it helpful and efficient to record various aspects of the audit together in a single document, with cross-references to supporting working papers as appropriate. Examples of matters that may bedocumented together in the audit of a smaller entity include the understanding of the entity and its internal control, the overall audit strategy and audit plan, materiality, assessed risks, significant matters noted during the audit, and conclusions reached.
Which one of the following would not be included in the overall audit strategy?

A. The results of initial analytical procedures
B. Confirmation of management's responsibility for the financial statements
C. Identification of specific audit risks
D. Details of economic factors and industry conditions

문제 #4

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

문제 #5

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

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