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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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. When you audit a company, your main goal is to provide assurance to the users of the company's financial statements that those documents are free of material misstatement. You use the audit risk model, which consists of inherent, control, and detection risk on your client's financial statements.
'Audit risk' here does refer to________________.

A) adverse publicity
B) events arising in connection with the audit of financial statements
C) loss from litigation
D) process of auditing

2. 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.

3. 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.

4. A company hired a highly qualified accounts payable manager who had been terminated from another company for alleged wrongdoing. Six months later the manager diverted $28,570 by sending duplicate payments of invoices to a relative.
A control that might have prevented this situation would be to

A) Verify educational background of all new employees.
B) Adequately check prior employment backgrounds for all new employees.
C) Check to see if close relatives work for vendors.
D) Not hire individuals who appear overqualified for job.

5. Jones & Co is the external auditor of Blue plc, a listed company. The directors of Blue plc have requested that Jones & Co carry out a review engagement assessing the effectiveness of its corporate governance policies against the UK Corporate Governance Code.
For the above review engagement, select which part of the engagement description constitutes the subject matter?

A) The UK Corporate Governance Code
B) The directors of Blue plc
C) Jones & Co
D) Blue plc's corporate governance policies

問題與答案：