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。

優秀的資料不是只靠說出來的，更要經受得住大家的考驗。我們題庫資料根據 CPA AA 考試的變化動態更新，能夠時刻保持題庫最新、最全、最具權威性。如果在 AA 考試過程中變題了，考生可以享受免費更新一年的 CPA AA 考題服務，保障了考生的權利。

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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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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. Cates plc is a large organisation with a complex accounting and information system. Critical to an understanding of the system are the reporting lines and relationships between different departments.
Which of the following represents inherent limitation of a system of internal controls in Cates plc?

A) Lack of staff to ensure segregation of duties
B) Lack of controls over the purchases system
C) The possibility that staff members will collude in fraud
D) Lack of in-depth knowledge of the purposes of controls

2. Rehan & Co has been appointed as an external auditor of Limba Plc for the financial year 2011-12. Rehan & Co has identified some problems in the financial statements and now at the final stage of writing the report on the audit.
In which of the following case, Rehan & Co may issue an adverse opinion?

A) The overall financial statements of Limba Plc are as materially misstated or misleading as a whole that they do not present fairly the financial position or results of operations and cash flows in conformity with IFRS.
B) Some parts of the financial statements of Limba Plc found misleading or misstated on the performed investigation but Rehan & Co is not sure about their pervasiveness.
C) Some parts of the financial statements of Limba Plc are materially misstated or misleading.
D) The audit firm, Rehan & Co, is not independent from the management of Limba Plc.

3. Frederich Gastona has been invited by ECA Co to perform the audit of financial statements of 2012-13. When deciding whether to accept an auditing engagement, Frederich must judge his independence and objectivity. If Frederich's audit firm lacks independence or objectivity, Frederich can't accept the engagement.
What does "Independence" mean in the context of the above case?

A) Being an advocate for ECA Co in the law suit.
B) Not being financially dependent on client ECA Co.
C) Remaining aloof from client ECA Co.
D) Taking an unbiased viewpoint while conducting audit of ECA Co.

4. 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

5. Smith and Co is considering preliminary audit strategy for Well Ltd. Well Ltd is an established company with well-documented systems and controls. It has an internal audit function whose principal activity is to monitor the implementation and effectiveness of existing controls.
Which of the following statements would be correct about the reliability of audit evidence of Well Ltd?

A) Evidence obtained from outside sources routed through Well Ltd will be more reliable
B) Limited internal control system of Well Ltd can provide reliable audit evidence
C) To be reliable, evidence of Well Ltd should be conclusive rather than persuasive
D) Effective internal control system of different systems of Well Ltd can provide reliable audit evidence

問題與答案：