免費一年的 AA 題庫更新

為你提供購買 CPA AA 題庫產品一年免费更新，你可以获得你購買 AA 題庫产品的更新，无需支付任何费用。如果我們的 CPA AA 考古題有任何更新版本，都會立即推送給客戶，方便考生擁有最新、最有效的 AA 題庫產品。

通過 CPA AA 認證考試是不簡單的，選擇合適的考古題資料是你成功的第一步。因為好的題庫產品是你成功的保障，所以 CPA AA 考古題就是好的保障。CPA AA 考古題覆蓋了最新的考試指南，根據真實的 AA 考試真題編訂，確保每位考生順利通過 CPA AA 考試。

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我們為你提供通过 CPA AA 認證的有效題庫，來贏得你的信任。實際操作勝于言論，所以我們不只是說，還要做，為考生提供 CPA AA 試題免費試用版。你將可以得到免費的 AA 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 CPA AA 題庫產品比試用DEMO擁有更多的功能，如果你對我們的試用版感到滿意，那么快去下載完整的 CPA AA 題庫產品，它不會讓你失望。

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在談到 AA 最新考古題，很難忽視的是可靠性。我們是一個為考生提供準確的考試材料的專業網站，擁有多年的培訓經驗，CPA AA 題庫資料是個值得信賴的產品，我們的IT精英團隊不斷為廣大考生提供最新版的 CPA AA 認證考試培訓資料，我們的工作人員作出了巨大努力，以確保考生在 AA 考試中總是取得好成績，可以肯定的是，CPA AA 學習指南是為你提供最實際的認證考試資料，值得信賴。

CPA AA 培訓資料將是你成就輝煌的第一步，有了它，你一定會通過眾多人都覺得艱難無比的 CPA AA 考試。獲得了 Certified Public Accountant 認證，你就可以在你人生中點亮你的心燈，開始你新的旅程，展翅翱翔，成就輝煌人生。

選擇使用 CPA AA 考古題產品，離你的夢想更近了一步。我們為你提供的 CPA AA 題庫資料不僅能幫你鞏固你的專業知識，而且還能保證讓你一次通過 AA 考試。

購買後，立即下載 AA 題庫 (Audit & Insurance): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

最新的 Certified Public Accountant AA 免費考試真題:

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

2. 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 most appropriate trend analysis to indicate this potential fraud is

A) Automobile operating expenses by loan officer.
B) Loan default rates by loan officer.
C) Accumulation of unpaid vacation days.
D) Total dollar volume of loans by loan officer.

3. Elody Gaindy was discussing about the contents of audit report produce on the audit of ABC Ltd with his friend Evie Christoffelsen. Evie informed Elody the matters on which auditors are required to report by exception such as:
Adequate accounting records of ABC Ltd have not been kept, or returns adequate for the audit have not been received from branches of ABC Ltd not visited by Elody Gaindy; or
The financial statements of ABC Ltd are not in agreement with the accounting records and returns; or
Certain disclosures of directors' remuneration of ABC Ltd specified by law are not made
Which of the following statements is not true about the audit report prepared by Elody Gaindy?

A) An unqualified opinion with modified wording has three paragraphs.
B) A one-paragraph report is generally used when the auditor is not independent.
C) More than three paragraphs in the report indicates there must be some type of qualification in the audit report.
D) A three-paragraph report ordinarily indicates there are no exceptions in the audit.

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

5. Julia is a member of a professional accountancy body who works in industry at KiwiCorp plc, a listed company. The company is experiencing difficulty meeting the expectations of the market, and Julia has been told by the board of directors that the company must meet
its optimistic profit targets at the year end. To achieve this target and for good corporate governance practice KiwiCorp is to set an active audit committee.
Which of the following statements about audit committee is NOT correct?

A) Audit committees are considered to be good practice for all large companies
B) Audit committees are an important aspect of a company's control environment
C) Listed companies are required to have an audit committee
D) At least 50% of the members of an audit committee must be non-executive directors

問題與答案：