CPA Certified Public Accountant AA

저희는 IT국제공인 자격증 AA시험대비 덤프를 제공하는 전문적인 사이트로서 회원님의 개인정보를 철저하게 보호해드리고 페이팔을 통한 결제라 안전한 결제를 약속드립니다. Audit & Insurance덤프외에 다른 인증시험 덤프에 관심이 있으신 분은 온라인 서비스를 클릭하여 문의해주세요. AA시험이 어려운 만큼 저희 CPA AA덤프자료 품질도 나날이 업그레이드되고 있습니다.

적중율 높은 퍼펙트한 덤프자료

아무런 노력을 하지 않고 승진이나 연봉인상을 꿈꾸고 있는 분이라면 이 글을 검색해낼수 없었을것입니다. 승진이나 연봉인상을 꿈꾸고 있다면 자신의 능력을 충분히 보여주셔야 합니다. AA인증시험은 국제적으로 승인해주는 자격증을 취득하는 시험중의 한과목입니다. Audit & Insurance시험대비 덤프의 도움으로 AA시험을 패스하여 자격증을 취득하면 꿈은 꼭 이루어질것입니다. 한국어 온라인 서비스가 가능하기에 AA 시험정보에 관하여 궁금한 점이 있으신 분은 구매전 문의하시면 됩니다. AA덤프를 열공하여 높은 점수로 Audit & Insurance시험을 합격하여 자격증 취득하시길 바랍니다.

저희는 회원님의 개인정보를 철저하게 보호해드리고 페이팔을 통한 결제라 안전한 결제를 약속드립니다. 만일 Audit & Insurance덤프를 공부한후 AA시험패스에 실패를 하신다면 Audit & Insurance덤프구매비용 전액을 환불 해드립니다. 고객님께서 AA시험 불합격성적표 스캔본과 주문번호를 메일로 보내오시면 확인후 Credit Card을 통해 결제승인 취소해드립니다.

덤프파일의 세가지 버전

AA덤프를 구매하시면 시스템 자동으로 덤프파일 다운로드 링크가 고객님 메일주소에 발송됩니다. Audit & Insurance덤프는 세가지 버전으로 되어있는데 PDF버전을 구매하시는 분이 가장 많습니다. PDF버전을 공부하신후 AA시험환경을 체험해보고 싶으시다면 소프트웨어버전이나 온라인버전을 추가구매하시면 됩니다. CPA Audit & Insurance덤프를PC에서 사용하시려면 소프트워어버전을 구매하시면 되고 휴대폰으로 공부하고 싶으신 분은 온라인버전을 구매하시면 됩니다.

CPA AA 시험 요강 주제:

최신 Certified Public Accountant AA 무료샘플문제

문제 #1

John has been given the following draft figures for Kulran Ltd for the year ended 30 June 2011 to analyse. Materiality has been set at $35,000 and the finance director has told John in a planning meeting that there have been few changes in the year. Budgets were set at 2010 levels and there have been no major movements in non-current assets.
20112010
$$
Revenue3,497,2843,487,286
Cost of sales1,867,2942,008,967
Salaries467,900420,975
Which of the following is normally designed to detect possible material monetary errors in the above figures of financial statements?

A. Analytical procedure
B. Walk-through test
C. Test of control
D. Observation of a procedure

문제 #2

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 #3

Audit documentation provides evidence that the audit complies with the ISAs. However, it is neither necessary nor practicable for the auditor to document every matter considered, or professional judgment made, in an audit. Further, it is unnecessary for the auditor to document separately (as in a checklist, for example) compliance with matters for which compliance isdemonstrated by documents included within the audit file. For example the existence of an adequately documented audit plan demonstrates that the auditor has planned the audit.
Which one of the following is not an objective of audit planning?

A. To ensure appropriate attention is devoted to the important areas of the audit
B. To determine the scope of the engagement
C. To identify potential problems and resolve them on a timely basis
D. To assign work to members of the audit team

문제 #4

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. Re-review any work of the team previously reviewed by manager/ independent partner review
C. Manager will be carrying out work whilst negotiating position: might overlook errors
D. Possible intimidation of audit team by manager once position taken up

문제 #5

New credit policies have been implemented to prevent entering any new sales order that would cause customers' accounts receivable balance to exceed average sales for any two-month period in the prior twelve month period resulting in controlled collectability. After implementation there were decreased sales and slower order entries as reported from divisional sales management. Division management contends that these are a direct result of the new credit policy constraints.
Sales management's data and information provides

A. Feedback control data on the new credit policy.
B. Evidence that the new credit policy is not meeting the stated corporate objective to control the collectability of new sales volume.
C. Irrelevant argumentative information.
D. A statistically valid conclusion about the impact on customer goodwill concerning the credit policy.

질문과 대답: