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。

雖然通過 CPA AA 認證考試不是很容易，但是還是有很多通過的辦法。你可以選擇花大量的時間和精力來鞏固考試相關知識，但是 Sfyc-Ru 的資深專家在不斷的研究中，等到了成功通過 CPA AA 認證考試的方案，他們的研究成果不但能順利通過AA考試，還能節省了時間和金錢。所有的免費試用產品都是方便客戶很好體驗我們題庫的真實性，你會發現 CPA AA 題庫資料是真實可靠的。

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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. Pahari Robert has been appointed the auditor of Safe Haven which has a year end of 31 May. Safe Haven is a small registered charity based in a small town in Warshire. The organisation provides shelter for abandoned dogs and puppies with the aim of finding new homes for as many as possible.
Safe Haven also employs a number of paid employees. The shelter is managed by John and Jane Sheldon, who are husband and wife. Safe Haven has a high turnover of staff in the accounts department.
Which type of risk has been illustrated in Safe Haven?

A) Control risk
B) Inherent risk
C) Detection risk
D) Audit risk

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) Special investigation into the profits of the New York Hiltson where the group directors suspect a fraud may have been carried out
C) Secondment to the finance department of the Edinburgh Hiltson
D) Secondment to the accounts department of the Singapore Hiltson to cover the maternity leave of the financial controller

3. 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 with all the relevant information as was requested by Pauli Morin because she has the controlling interest in the company.
B) Provide the relevant information before taking the consent from other directors.
C) Decline the request of Pauli Morin even if 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.

4. Adam & Co is the external auditor of Green plc, a listed company. Adam & Co is going to start the audit of financial statement of year 2011-12.
If financial statements prepared in accordance with the requirements of a fair presentation framework do not achieve fair presentation, what will be the action by Adam & Co?

A) Adam & Co shall discuss the matter with management of Green plc and shall determine whether it is necessary to rework the audit.
B) Adam & Co shall discuss the matter with management of Green plc and shall determine whether it is necessary to modify the opinion in their report.
C) Adam & Co shall discuss the matter with the shareholders of Green plc and shall determine whether it is necessary to modify the opinion in their report.
D) Adam & Co shall discuss the matter with the audit committee and shall determine whether it is necessary to modify the opinion in their report.

5. The auditor is subject to relevant ethical requirements. Relevant ethical requirements ordinarily comprise Parts A and B of the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) related to an audit of financial statements together with national requirements that are more restrictive.
Interpretations of the IESBA Code of Professional Conduct are dominated by the concept of __________________.

A) Acts discreditable to the profession.
B) Compliance with standards.
C) Independence.
D) Accounting.

問題與答案：