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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。

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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. 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

2. An audit had been scheduled to address unusual inventory shortages revealed in the annual physical inventory process at a large consumer goods warehouse operation. A cycle count programme had been installed in the storeroom at the beginning of the year in place of the disruptive process of counting one entire product line at the end of each month. The cycle count programme appeared effective based on the fact that only nine minor adjustments had been made for the entire year on the several thousand different products located in the storeroom. The storeroom supervisor explained that each of the fifteen stockroom personnel selected one item each day for cycle count based on how efficiently the item could be counted.
The opportunity for control-related problems including fraud has been increased in the stockroom because

A) A cycle count programme has been installed in place of a less efficient programme.
B) Only nine minor adjustments have been recorded as a result of the cycle count process.
C) Stockroom personnel selects items for cycle count.
D) Stockroom personnel records cycle count information.

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

4. After completing an internal control review of the accounts payable department partially, the auditor suspects that some type of fraud has occurred. To ascertain whether the fraud is present, the best sampling approach would be to use

A) Monetary unit sampling to select a sample of vouchers processed by the department during the past year.
B) Discovery sampling to select a sample of vouchers processed by the department during the past year.
C) Simple random sampling to select a sample of vouchers processed by the department during the past year.
D) Judgmental sampling to select a sample of vouchers processed by clerks identified by the department manager as acting suspiciously.

5. 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

問題與答案：